The Resource Cross-border tax issues of Collective Investment Institutions and the Italian approach
Cross-border tax issues of Collective Investment Institutions and the Italian approach
Resource Information
The item Cross-border tax issues of Collective Investment Institutions and the Italian approach represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Cross-border tax issues of Collective Investment Institutions and the Italian approach represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article deals with Collective Investment Institutions (CIIs) in practice and theory of international tax law. It focuses on the solution adopted by Italy to allow CIIs to benefit from certain exemptions, combining the requirements of treaty and domestic law. This approach complies with international guidelines, while encouraging investments through CIIs, but also shows the limits of an isolated regulation of such issues
- Language
- eng
- Label
- Cross-border tax issues of Collective Investment Institutions and the Italian approach
- Title
- Cross-border tax issues of Collective Investment Institutions and the Italian approach
- Language
- eng
- Summary
- This article deals with Collective Investment Institutions (CIIs) in practice and theory of international tax law. It focuses on the solution adopted by Italy to allow CIIs to benefit from certain exemptions, combining the requirements of treaty and domestic law. This approach complies with international guidelines, while encouraging investments through CIIs, but also shows the limits of an isolated regulation of such issues
- Citation source
- In: Intertax. - The Hague. - Vol. 33 (2005),
- http://library.link/vocab/creatorName
- Giannantonio, G.A
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- investment fund
- exemption
- Label
- Cross-border tax issues of Collective Investment Institutions and the Italian approach
- Label
- Cross-border tax issues of Collective Investment Institutions and the Italian approach
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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/portal/Cross-border-tax-issues-of-Collective-Investment/vrZrvc9yxUU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cross-border-tax-issues-of-Collective-Investment/vrZrvc9yxUU/">Cross-border tax issues of Collective Investment Institutions and the Italian approach</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Cross-border-tax-issues-of-Collective-Investment/vrZrvc9yxUU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cross-border-tax-issues-of-Collective-Investment/vrZrvc9yxUU/">Cross-border tax issues of Collective Investment Institutions and the Italian approach</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
