The Resource La dual income tax : gli incentivi fiscali alla capitalizzazione delle imprese : D.Lgs. 18 dicembre 1997, n. 466
La dual income tax : gli incentivi fiscali alla capitalizzazione delle imprese : D.Lgs. 18 dicembre 1997, n. 466
Resource Information
The item La dual income tax : gli incentivi fiscali alla capitalizzazione delle imprese : D.Lgs. 18 dicembre 1997, n. 466 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 La dual income tax : gli incentivi fiscali alla capitalizzazione delle imprese : D.Lgs. 18 dicembre 1997, n. 466 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
- Commentary on the "dual income tax" (DIT) system of corporate taxation introduced by Law No. 466 of 18 December 1997. First, it contains a comparative survey of dual income tax systems in the world and scrutinizes them in the light of the Italian tax context. The book then describes the functioning of the Italian DIT, which is based on a two-rates corporate tax system. Particularly, it focuses on the definition of "capital increase", which is crucial for the application of the two-rate system. The other chapters contain a description of the impact of the DIT on the imputation system, the special rules applicable to newly listed companies, and the application of DIT to non-corporate businesses. The book contains two final chapters dealing, respectively, with the interaction between the DIT and group reorganizations and the anti-avoidance rules contained in the DIT law. The full text of all the relevant statutory and administrative sources is appended
- Label
- La dual income tax : gli incentivi fiscali alla capitalizzazione delle imprese : D.Lgs. 18 dicembre 1997, n. 466
- Title
- La dual income tax : gli incentivi fiscali alla capitalizzazione delle imprese : D.Lgs. 18 dicembre 1997, n. 466
- Summary
- Commentary on the "dual income tax" (DIT) system of corporate taxation introduced by Law No. 466 of 18 December 1997. First, it contains a comparative survey of dual income tax systems in the world and scrutinizes them in the light of the Italian tax context. The book then describes the functioning of the Italian DIT, which is based on a two-rates corporate tax system. Particularly, it focuses on the definition of "capital increase", which is crucial for the application of the two-rate system. The other chapters contain a description of the impact of the DIT on the imputation system, the special rules applicable to newly listed companies, and the application of DIT to non-corporate businesses. The book contains two final chapters dealing, respectively, with the interaction between the DIT and group reorganizations and the anti-avoidance rules contained in the DIT law. The full text of all the relevant statutory and administrative sources is appended
- http://library.link/vocab/creatorName
- Di Tanno, T
- Geographic coverage
-
- European Union
- Europe
- Language note
- Italian
- Series statement
- Teoria e pratica del diritto : sezione V - Diritto tributario
- Series volume
- 16
- http://library.link/vocab/subjectName
-
- dual income tax
- imputation system
- corporate income tax
- Label
- La dual income tax : gli incentivi fiscali alla capitalizzazione delle imprese : D.Lgs. 18 dicembre 1997, n. 466
- Extent
- X, 390 p.
- Isbn
- 9788814069826
- Label
- La dual income tax : gli incentivi fiscali alla capitalizzazione delle imprese : D.Lgs. 18 dicembre 1997, n. 466
- Extent
- X, 390 p.
- Isbn
- 9788814069826
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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/La-dual-income-tax--gli-incentivi-fiscali-alla/ILkPk7Ys6fs/" 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/La-dual-income-tax--gli-incentivi-fiscali-alla/ILkPk7Ys6fs/">La dual income tax : gli incentivi fiscali alla capitalizzazione delle imprese : D.Lgs. 18 dicembre 1997, n. 466</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>
