The Resource A look at Italy's 2014 budget law

A look at Italy's 2014 budget law

A look at Italy's 2014 budget law
A look at Italy's 2014 budget law
This article considers some of the highlights in Italy's 2014 budget law, including one-off asset step-up, step-up of intangibles, step-up in Italian participations, notional interest deduction increase, deferred tax assets (DTA) monetization regime extended to the regional tax on productive activities (IRAP), deduction of new employee costs, bad debt losses simplification, leasing, clarification on transfer pricing application, special provisions for the web economy, tax credits certification, international standard ruling extension, R&D tax credit, medium- and long-term loans, increase of lump sum registration tax, changes to real estate transfer taxes, decrease of legal interest rate, and increase of tax credit compensation threshold
Citation source
In: Tax notes international. - Falls Church. - Vol. 73 (2014),
  • De Nigris, A
  • Rousset, F
  • Zanotti, E
Geographic coverage
  • European Union
  • Europe
Language note
  • budget law
  • step-up
  • notional interest deduction
  • bad debt
  • leasing
  • e-commerce
  • ruling
  • loan
  • immovable property transfer tax
A look at Italy's 2014 budget law

Library Locations

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