Notional interest deduction regime introduced
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The work Notional interest deduction regime introduced represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Notional interest deduction regime introduced
Resource Information
The work Notional interest deduction regime introduced represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Notional interest deduction regime introduced
- Language
- eng
- Summary
- This note explains the new notional interest deduction, which applies to equity increases after the 2010 fiscal year and provides initial comments as to how this new rule could favourably impact Italian investments carried out by foreign groups. Tax authority guidelines will likely be issued in the near future and will hopefully clarify some open issues. After an introduction, this note discusses the implementing measures, companies, notional return, new equity, relevant time for equity adjustments, tax groups, consortium relief, individual entrepreneurs and legal partnerships, exclusions, anti-avoidance provisions, annual limitation, and interest versus equity funding
- Citation source
- In: European taxation. - Amsterdam. - Vol. 52 (2012),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/aBpn9uz0t-E/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/aBpn9uz0t-E/">Notional interest deduction regime introduced</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
