The Resource Impact on debt capital markets transactions of new Italian tax provisions on indirect note issues

Impact on debt capital markets transactions of new Italian tax provisions on indirect note issues

Label
Impact on debt capital markets transactions of new Italian tax provisions on indirect note issues
Title
Impact on debt capital markets transactions of new Italian tax provisions on indirect note issues
Creator
Subject
Language
eng
Summary
This article looks at the new legislation the Italian government has introduced which applies to notes issued by a foreign affiliate of an Italian company and guaranteed by the Italian company. The new legislation is contained in Law Decree No. 98 of 6 July 2011 as converted by Law No. 111 of 15 July 2011. This article addresses the principal scenarios which would be of concern on mainstream debt capital markets transactions and provides an overview of issues to look out for, including standalone Eurobond issues, medium term note (MTN) programmes, and outstanding notes
Citation source
In: Tax planning international review. - London. - Vol. 38 (2011),
http://library.link/vocab/creatorName
Galli, C.
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • affiliated company
  • debt capital
Label
Impact on debt capital markets transactions of new Italian tax provisions on indirect note issues
Instantiates
Publication
Label
Impact on debt capital markets transactions of new Italian tax provisions on indirect note issues
Publication

Library Locations

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