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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

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
Creator
Subject
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
Instantiates
Publication
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
Publication
Extent
X, 390 p.
Isbn
9788814069826

Library Locations

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