The Resource An update on the concept of beneficial ownership from an Italian perspective
An update on the concept of beneficial ownership from an Italian perspective
Resource Information
The item An update on the concept of beneficial ownership from an Italian perspective represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item An update on the concept of beneficial ownership from an Italian perspective represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article provides an overview of the concept of beneficial ownership from an Italian perspective based on the Italian tax law framework and in light of guidance provided by the Italian tax authorities, as well as case law. The article also sheds light on recently enacted provisions that could mitigate beneficial ownership issues arising in connection with certain intra-group financing structures involving Italian companies and EU associated companies
- Language
- eng
- Label
- An update on the concept of beneficial ownership from an Italian perspective
- Title
- An update on the concept of beneficial ownership from an Italian perspective
- Language
- eng
- Summary
- This article provides an overview of the concept of beneficial ownership from an Italian perspective based on the Italian tax law framework and in light of guidance provided by the Italian tax authorities, as well as case law. The article also sheds light on recently enacted provisions that could mitigate beneficial ownership issues arising in connection with certain intra-group financing structures involving Italian companies and EU associated companies
- Citation source
- In: European taxation. - Amsterdam. - Vol. 52 (2012),
- http://library.link/vocab/creatorName
-
- Mantegazza, F
- Banfi, L
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- beneficial ownership
- case law
- intra-group financing
- Interest and Royalties Directive
- withholding tax
- Label
- An update on the concept of beneficial ownership from an Italian perspective
- Label
- An update on the concept of beneficial ownership from an Italian perspective
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/An-update-on-the-concept-of-beneficial-ownership/uyrmej4D_oE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/An-update-on-the-concept-of-beneficial-ownership/uyrmej4D_oE/">An update on the concept of beneficial ownership from an Italian perspective</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/An-update-on-the-concept-of-beneficial-ownership/uyrmej4D_oE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/An-update-on-the-concept-of-beneficial-ownership/uyrmej4D_oE/">An update on the concept of beneficial ownership from an Italian perspective</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
