The Resource Italy's anti-avoidance rules limits the utilization of ACE

Italy's anti-avoidance rules limits the utilization of ACE

Label
Italy's anti-avoidance rules limits the utilization of ACE
Title
Italy's anti-avoidance rules limits the utilization of ACE
Creator
Subject
Language
eng
Summary
The article explains the purpose of the Decree of 3 August 2017 which has amended the rules applicable to the allowance for corporate equity (ACE rules), which were previously regulated by the Ministerial Decree of 14 March 2012. These anti-avoidance rules have been amended to avoid the risk of duplication of the tax benefits derived from the corporate equity regime within a group of enterprises
Citation source
In: Tax planning international : European tax service. - London. - Vol. 19 (2017), no. 10 ; 3 p
http://library.link/vocab/creatorName
  • Bonichi, F
  • Trivoli, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • anti-avoidance
  • allowance for corporate equity
Label
Italy's anti-avoidance rules limits the utilization of ACE
Instantiates
Publication
Label
Italy's anti-avoidance rules limits the utilization of ACE
Publication

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