The Resource Cross-border tax issues of Collective Investment Institutions and the Italian approach

Cross-border tax issues of Collective Investment Institutions and the Italian approach

Label
Cross-border tax issues of Collective Investment Institutions and the Italian approach
Title
Cross-border tax issues of Collective Investment Institutions and the Italian approach
Creator
Subject
Language
eng
Summary
This article deals with Collective Investment Institutions (CIIs) in practice and theory of international tax law. It focuses on the solution adopted by Italy to allow CIIs to benefit from certain exemptions, combining the requirements of treaty and domestic law. This approach complies with international guidelines, while encouraging investments through CIIs, but also shows the limits of an isolated regulation of such issues
Citation source
In: Intertax. - The Hague. - Vol. 33 (2005),
http://library.link/vocab/creatorName
Giannantonio, G.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • investment fund
  • exemption
Label
Cross-border tax issues of Collective Investment Institutions and the Italian approach
Instantiates
Publication
Label
Cross-border tax issues of Collective Investment Institutions and the Italian approach
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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