The Resource Notional interest deduction regime introduced

Notional interest deduction regime introduced

Label
Notional interest deduction regime introduced
Title
Notional interest deduction regime introduced
Creator
Subject
Language
eng
Summary
This note explains the new notional interest deduction, which applies to equity increases after the 2010 fiscal year and provides initial comments as to how this new rule could favourably impact Italian investments carried out by foreign groups. Tax authority guidelines will likely be issued in the near future and will hopefully clarify some open issues. After an introduction, this note discusses the implementing measures, companies, notional return, new equity, relevant time for equity adjustments, tax groups, consortium relief, individual entrepreneurs and legal partnerships, exclusions, anti-avoidance provisions, annual limitation, and interest versus equity funding
Citation source
In: European taxation. - Amsterdam. - Vol. 52 (2012),
http://library.link/vocab/creatorName
  • Leone, F
  • Zanotti, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • notional interest deduction
  • anti-avoidance
Label
Notional interest deduction regime introduced
Instantiates
Publication
Label
Notional interest deduction regime introduced
Publication

Library Locations

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