Bibl. Pubblicazioni di autori italiani in Europa Fuccio A., Villa R., Italy – Critical Insights into the Tax Regime Applicable to a Transfer of a Business by an “Italian Permanent Establishment” in Exchange for Shares of the Transferee, in European Taxation, vol. 59, n. 2/3, 2019; di giandonato.caggiano 28 Giugno 2019 400