The Resource Reshaping Italy's foreign tax credit regime

Reshaping Italy's foreign tax credit regime

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Reshaping Italy's foreign tax credit regime
Title
Reshaping Italy's foreign tax credit regime
Creator
Subject
Language
eng
Summary
The Italian foreign tax credit (FTC) regime will be amended as a result of Legislative Decree N. 147 of 2015, which is intended to eliminate discrimination and inconsistency. Those changes should also make the regime consistent with recent FTC guidance (Circular Letter N. 9 of 2015). This article examines interactions between the decree and the circular letter and discusses Action 2 of the OECD's base erosion and profit-shifting report. The author argues that the changes resulting from the decree will likely produce little certainty and many questions
Citation source
In: Tax notes international. - Falls Church. - Vol. 80 (2015),
http://library.link/vocab/creatorName
Scalia, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • foreign tax credit
  • BEPS
  • tax sparing credit
  • business profits
  • PE
Label
Reshaping Italy's foreign tax credit regime
Instantiates
Publication
Label
Reshaping Italy's foreign tax credit regime
Publication

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      52.3736660 4.9336932
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