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The Resource Imposta sul reddito delle società

Imposta sul reddito delle società

Label
Imposta sul reddito delle società
Title
Imposta sul reddito delle società
Title variation
Imposta sul reddito delle società (IRES)
Contributor
Subject
Language
eng
Summary
Since 1 January 2004, significant changes have been made in corporate income taxation: the IRES has replaced the IRPEG and the Consolidated Law on Income has been largely reformulated. This book collects the first contributions that analyse the reform with scientific rigour, giving concrete answers to the countless problems posed by the new norms, in light of the ministerial and doctrinal guidelines. The first part of the volume exposes general features and deals with economic, Community and international profiles; the second part examines the tax regime of dividends, capital gains, equity items, financial instruments and participating partnerships. The third part, dedicated to the corporate tax base, analyses the deduction of flat-rate components, the pro-rata (ordinary and patrimonial) of non-deductibility of interest expense, thin capitalization, transparency, consolidation and consolidation pacts, together with the new accounting rules. The fourth part examines the extraordinary transactions (transfers, transformations, mergers and demergers), the fifth the transnational profiles (global harmonization, permanent establishment, CFC rules, foreign currency transactions, international rulings and foreign tax credit)
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Italian
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Tesauro, F
Series statement
Strumenti del diritto
Series volume
6
http://library.link/vocab/subjectName
  • corporate income tax
  • dividend
  • capital gains
  • financial instrument
  • flat-rate taxation
  • thin capitalization
  • transparency
  • accounting
  • merger
  • CFC
  • foreign currency
  • foreign tax credit
Label
Imposta sul reddito delle società
Instantiates
Publication
Extent
XXXIII, 1129 p.
Isbn
9788808072177
Label
Imposta sul reddito delle società
Publication
Extent
XXXIII, 1129 p.
Isbn
9788808072177

Library Locations

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