The Resource La Legge di bilancio premia le perdite delle start-up, ma "alza la guardia" sulle operazioni straordinarie

La Legge di bilancio premia le perdite delle start-up, ma "alza la guardia" sulle operazioni straordinarie

Label
La Legge di bilancio premia le perdite delle start-up, ma "alza la guardia" sulle operazioni straordinarie
Title
La Legge di bilancio premia le perdite delle start-up, ma "alza la guardia" sulle operazioni straordinarie
Creator
Subject
Language
eng
Summary
The Budget Law rewards start-up losses, but "raises the guard" over extraordinary transactions. To stimulate the Italian capital market, the 2017 Budget Law intervened favouring start-up investments by listed companies. The possibility of transferring losses accrued in the start-up phase of the "exchange" activity of the "monetization" of the tax savings obtained by the sponsor company was envisaged. On the other hand, anti-avoidance measures were introduced in case of extraordinary transactions
Citation source
In: Il fisco. - Roma. - (2017), no. 7 ; 3 p
http://library.link/vocab/creatorName
  • Balzanelli, M
  • Valcarenghi, G
Geographic coverage
  • European Union
  • Europe
Language note
Italian
http://library.link/vocab/subjectName
  • budget law
  • tax incentive
  • start-up relief
  • loss relief
  • losses
  • transaction tax
  • anti-avoidance
  • dividend stripping
Label
La Legge di bilancio premia le perdite delle start-up, ma "alza la guardia" sulle operazioni straordinarie
Instantiates
Publication
Label
La Legge di bilancio premia le perdite delle start-up, ma "alza la guardia" sulle operazioni straordinarie
Publication

Library Locations

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