The Resource Prime considerazioni sul nuovo regime fiscale dei conferimenti d'azienda

Prime considerazioni sul nuovo regime fiscale dei conferimenti d'azienda

Label
Prime considerazioni sul nuovo regime fiscale dei conferimenti d'azienda
Title
Prime considerazioni sul nuovo regime fiscale dei conferimenti d'azienda
Creator
Subject
Summary
Preliminary comments on the new tax law on transfer of business assets. This article analyses the new legislation applicable to the transfer of a business or of participations. A definition is given of transfer of business or participations. Capital gains taxation is described with reference to the taxable base computation. An in-depth analysis is made of the transfer of an Italian permanent establishment of a non-resident company to an Italian company. The author considers the new law in the light of the implementation of the merger directive
Citation source
In: Corriere Tributario. - Milano. - Vol. 20 (1997),
http://library.link/vocab/creatorName
Iavagnilio, M
Geographic coverage
  • European Union
  • Europe
Language note
Italian
http://library.link/vocab/subjectName
  • transaction tax
  • transfer of business
  • capital gains tax
Label
Prime considerazioni sul nuovo regime fiscale dei conferimenti d'azienda
Instantiates
Publication
Label
Prime considerazioni sul nuovo regime fiscale dei conferimenti d'azienda
Publication

Library Locations

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