The Resource Italy enacts important new provisions as part of Finance Act and Tax Act for 1992

Italy enacts important new provisions as part of Finance Act and Tax Act for 1992

Label
Italy enacts important new provisions as part of Finance Act and Tax Act for 1992
Title
Italy enacts important new provisions as part of Finance Act and Tax Act for 1992
Creator
Subject
Summary
Deals with the provisions enacted in the Tax Act for 1992. Explains that these are the most important changes in the Italian income tax system in 20 years. Among these, the legislation provides a new anti-tax haven regime; an advance ruling procedure; a tax amnesty programme for direct and indirect taxes; a revaluation for commercial buildings and real property. The new legislation also revises the inheritance and gift tax rates and the individual income tax rates for medium/and upper-income taxpayers
Citation source
In: Tax Notes International. - Vol. 4 (1992),
http://library.link/vocab/creatorName
Fantozzi, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • anti-tax haven rules
  • advance ruling
  • tax amnesty
  • inheritance tax
Label
Italy enacts important new provisions as part of Finance Act and Tax Act for 1992
Instantiates
Publication
Abbreviated title
TaxNint
Label
Italy enacts important new provisions as part of Finance Act and Tax Act for 1992
Publication
Abbreviated title
TaxNint

Library Locations

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      52.37366609999999 4.9336932
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