The Resource The implementation in Italy of art. 4 ATAD and the European principle of proportionality

The implementation in Italy of art. 4 ATAD and the European principle of proportionality

Label
The implementation in Italy of art. 4 ATAD and the European principle of proportionality
Title
The implementation in Italy of art. 4 ATAD and the European principle of proportionality
Creator
Subject
Language
eng
Summary
The article deals with the current regime for the deduction of interest in determining the business income of corporations. First of all, it examines the new formulation of the art. 96 Tuir, through which Italy has implemented art. 4 ATAD. Secondly, starting from the failure to adopt the de minimis and 'standalone' clauses by the Italian legislator, it examines the compliance of the aforementioned regime with the European principle of proportionality
Citation source
In: Rivista di diritto tributario internazionale = International tax law review. - Roma. - (2019), no. 2 ; p. 33-46
http://library.link/vocab/creatorName
Vanz, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ATAD
  • proportionality
  • interest deduction
  • business profits
  • de minimis
Label
The implementation in Italy of art. 4 ATAD and the European principle of proportionality
Instantiates
Publication
Label
The implementation in Italy of art. 4 ATAD and the European principle of proportionality
Publication

Library Locations

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