The Resource Die Umsetzung der BEPS-Maßnahmen in Italien

Die Umsetzung der BEPS-Maßnahmen in Italien

Label
Die Umsetzung der BEPS-Maßnahmen in Italien
Title
Die Umsetzung der BEPS-Maßnahmen in Italien
Creator
Subject
Language
eng
Summary
Regarding certain base erosion and profit shifting (BEPS) Actions, no immediate action is required in Italy as the national tax law already contains a series of homogenous measures for the control of profit reductions and shifts in international activities and situations. In the course of double taxation agreements, the occurrence of "white" incomes from abroad is also hardly possible since Italy - as country of residence - always applies the imputation method. The "branch exemption" (i.e. the exemption of profits of a permanent establishment abroad) recently introduced into national law, also presupposes that the permanent establishments are taxed abroad
Citation source
In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse = Archivio di diritto fiscale svizzero. - Bern. - Vol. 86 (2017), no. 4 ; 213-228
http://library.link/vocab/creatorName
Mayr, S
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • CFC
  • hybrid entity
  • interest deduction
  • patent box
  • residence principle of taxation
  • tax treaty
  • CbCR
  • PE
  • imputation system
Label
Die Umsetzung der BEPS-Maßnahmen in Italien
Instantiates
Publication
Label
Die Umsetzung der BEPS-Maßnahmen in Italien
Publication

Library Locations

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