The Resource Thin capitalization regime for permanent establishments

Thin capitalization regime for permanent establishments

Label
Thin capitalization regime for permanent establishments
Title
Thin capitalization regime for permanent establishments
Creator
Subject
Language
eng
Summary
The application of thin capitalization rules to financing received by an Italian permanent establishment of a non-Italian resident entity has been addressed by Italian tax authorities with Ministerial Ruling 44 of 30 March 2006. In the same document, they have also discussed, more in general, the rules governing deductibility of passive interest for Italian permanent establishments. This article provides an in-depth and expert coverage of this development
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 8 (2006),
http://library.link/vocab/creatorName
Flora, P
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • PE
Label
Thin capitalization regime for permanent establishments
Instantiates
Publication
Label
Thin capitalization regime for permanent establishments
Publication

Library Locations

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