The Resource Italy explains treatment of debt into equity investments

Italy explains treatment of debt into equity investments

Label
Italy explains treatment of debt into equity investments
Title
Italy explains treatment of debt into equity investments
Creator
Subject
Language
eng
Summary
With the release of circular 42/E, the Italian tax administration provided clarification regarding the methods of application of article 113 of the Italian Tax Code. The circular governs the tax treatment of transactions involving the acquisition of equity investment holdings or the conversion of debts owed into shares. Such transactions are performed by banks as measures aimed at recovering debt owed to them by debtor companies experiencing temporary financial difficulties
Citation source
In: International tax review. - London. - Vol. 21 (2010),
http://library.link/vocab/creatorName
  • Astolfi, F
  • Prencipe, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • debt restructuring
  • banking
Label
Italy explains treatment of debt into equity investments
Instantiates
Publication
Label
Italy explains treatment of debt into equity investments
Publication

Library Locations

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