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

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
Creator
Subject
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
Instantiates
Publication
Label
An update on the concept of beneficial ownership from an Italian perspective
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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