The Resource Tax sparing : the Italian experience

Tax sparing : the Italian experience

Label
Tax sparing : the Italian experience
Title
Tax sparing : the Italian experience
Creator
Subject
Language
eng
Summary
Many of Italy's tax treaties with both OECD and non-OECD member countries include tax sparing provisions, which enable an investor to obtain a foreign tax credit for taxes that have been "spared" (not actually paid) under an incentive regime in the source country
Citation source
In: Tax notes international. - Arlington. - Vol. 38 (2005),
http://library.link/vocab/creatorName
Queiroli, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax sparing credit
  • tax treaty
  • foreign tax credit
Label
Tax sparing : the Italian experience
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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