The Resource A tentative application of the anti-avoidance clause affecting mergers and acquisitions - as recently introduced in the Italian tax system by Article 10 of Law No. 408 of 29 December 1990

A tentative application of the anti-avoidance clause affecting mergers and acquisitions - as recently introduced in the Italian tax system by Article 10 of Law No. 408 of 29 December 1990

Label
A tentative application of the anti-avoidance clause affecting mergers and acquisitions - as recently introduced in the Italian tax system by Article 10 of Law No. 408 of 29 December 1990
Title
A tentative application of the anti-avoidance clause affecting mergers and acquisitions - as recently introduced in the Italian tax system by Article 10 of Law No. 408 of 29 December 1990
Creator
Subject
Language
eng
Summary
The purpose of this article is to offer a tentative interpretation of the new anti-avoidance provisions, as applied to some possible reorganization projects
Citation source
In: Intertax. - Deventer. - Vol. 20 (1992),
http://library.link/vocab/creatorName
Trivoli, A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • merger
  • reorganization
Label
A tentative application of the anti-avoidance clause affecting mergers and acquisitions - as recently introduced in the Italian tax system by Article 10 of Law No. 408 of 29 December 1990
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/1992/G-I/INTERTAX/2_119-127.zip
Instantiates
Publication
Label
A tentative application of the anti-avoidance clause affecting mergers and acquisitions - as recently introduced in the Italian tax system by Article 10 of Law No. 408 of 29 December 1990
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/1992/G-I/INTERTAX/2_119-127.zip
Publication

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