The Resource Italian tax authorities action against fictitious corporate tax residence

Italian tax authorities action against fictitious corporate tax residence

Label
Italian tax authorities action against fictitious corporate tax residence
Title
Italian tax authorities action against fictitious corporate tax residence
Creator
Subject
Language
eng
Summary
The article discusses the specific steps adopted by the Italian tax authorities to target the identification of the place of effective management of companies placed in Italy but established under foreign law. In addition, the article explains two types of inspections conducted by Italian tax authorities: 1) so-called "intelligence" activities (i.e. collection of investigative and preliminary information); 2) so-called "invasive" activities (which start by exercising the power of access to premises). In the last part the article discusses international cooperation in the exchange of tax information
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 4 ; p. 353-360
http://library.link/vocab/creatorName
Valente, P
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • investigation
  • place of effective management
  • audit
  • exchange of information
Label
Italian tax authorities action against fictitious corporate tax residence
Instantiates
Publication
Label
Italian tax authorities action against fictitious corporate tax residence
Publication

Library Locations

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