The Resource The Italian interest limitation rule : constitutional issues

The Italian interest limitation rule : constitutional issues

Label
The Italian interest limitation rule : constitutional issues
Title
The Italian interest limitation rule : constitutional issues
Creator
Subject
Language
eng
Summary
In this note, the author analyses the constitutional legitimacy of the Italian interest limitation rule in light of the decision of the German Federal Fiscal Court in I R 20/15 (14 October 2015) and the EU Anti-Tax Avoidance Directive (1164/2016), which is to be implemented by the end of 2018
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 4 ; p. 170-172
http://library.link/vocab/creatorName
Vanz, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • interest deduction
  • case law
  • constitutional law
  • ability to pay
  • ATAD
  • BEPS Project (OECD)
Label
The Italian interest limitation rule : constitutional issues
Instantiates
Publication
Label
The Italian interest limitation rule : constitutional issues
Publication

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