The Resource Interposition in Italian taxation on income and international transactions

Interposition in Italian taxation on income and international transactions

Label
Interposition in Italian taxation on income and international transactions
Title
Interposition in Italian taxation on income and international transactions
Creator
Subject
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
Instantiates
Publication
Abbreviated title
ITT
Label
Interposition in Italian taxation on income and international transactions
Publication
Abbreviated title
ITT

Library Locations

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