The Resource Italian perspective on BEPS and focus on implementation of Action 13 of the BEPS Action Plan

Italian perspective on BEPS and focus on implementation of Action 13 of the BEPS Action Plan

Label
Italian perspective on BEPS and focus on implementation of Action 13 of the BEPS Action Plan
Title
Italian perspective on BEPS and focus on implementation of Action 13 of the BEPS Action Plan
Creator
Subject
Language
eng
Summary
Italy has been paying special attention to recent developments in the struggle against tax evasion and avoidance. Many of the provisions recommended by the OECD within the context of the Base Erosion and Profit Shifting (BEPS) Project were introduced into, and enacted by, the national tax system, in particular, by means of Legislative Decree No. 147 of 14 September 2015, which contained 'Provisions setting forth measures for the development and the internationalization of enterprises', and Law No. 208 of 28 December 2015 'Provisions for the drawing up of the yearly and multi-year State Budget'
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016), no. 8&9 ; p. 666-672
http://library.link/vocab/creatorName
Valente, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • BEPS
  • BEPS Action Plan
  • CbCR
  • APA
Label
Italian perspective on BEPS and focus on implementation of Action 13 of the BEPS Action Plan
Instantiates
Publication
Label
Italian perspective on BEPS and focus on implementation of Action 13 of the BEPS Action Plan
Publication

Library Locations

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