The Resource Italy's anti-avoidance rules limits the utilization of ACE
Italy's anti-avoidance rules limits the utilization of ACE
Resource Information
The item Italy's anti-avoidance rules limits the utilization of ACE represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Italy's anti-avoidance rules limits the utilization of ACE represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Italy's anti-avoidance rules limits the utilization of ACE
- Title
- Italy's anti-avoidance rules limits the utilization of ACE
- 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
- Label
- Italy's anti-avoidance rules limits the utilization of ACE
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Italys-anti-avoidance-rules-limits-the/stiBs5mH7n0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Italys-anti-avoidance-rules-limits-the/stiBs5mH7n0/">Italy's anti-avoidance rules limits the utilization of ACE</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Italys-anti-avoidance-rules-limits-the/stiBs5mH7n0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Italys-anti-avoidance-rules-limits-the/stiBs5mH7n0/">Italy's anti-avoidance rules limits the utilization of ACE</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
