The Resource Interposition in Italian taxation on income and international transactions
Interposition in Italian taxation on income and international transactions
Resource Information
The item Interposition in Italian taxation on income and international transactions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Interposition in Italian taxation on income and international transactions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Review of a special anti-avoidance rule in Italy on insertion of a third party into the transaction (interposition) in order to minimize tax, this rule being an introduction of the "substance over form" principle. This article analyses the varying aspects of the problem and identifies transactions the new rule affects, especially those with an international character
- Label
- Interposition in Italian taxation on income and international transactions
- Title
- Interposition in Italian taxation on income and international transactions
- Summary
- Review of a special anti-avoidance rule in Italy on insertion of a third party into the transaction (interposition) in order to minimize tax, this rule being an introduction of the "substance over form" principle. This article analyses the varying aspects of the problem and identifies transactions the new rule affects, especially those with an international character
- Citation source
- In: Intertax. - Deventer. - Vol. 22 (1994),
- http://library.link/vocab/creatorName
-
- Uckmar, V
- Giuliani, F.M
- Language note
- English
- http://library.link/vocab/subjectName
- anti-avoidance
- Label
- Interposition in Italian taxation on income and international transactions
- Abbreviated title
- ITT
- Label
- Interposition in Italian taxation on income and international transactions
- Abbreviated title
- ITT
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Interposition-in-Italian-taxation-on-income-and/X9Y6gfewdps/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Interposition-in-Italian-taxation-on-income-and/X9Y6gfewdps/">Interposition in Italian taxation on income and international transactions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Interposition-in-Italian-taxation-on-income-and/X9Y6gfewdps/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Interposition-in-Italian-taxation-on-income-and/X9Y6gfewdps/">Interposition in Italian taxation on income and international transactions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
