The Resource Special tax regime applicable to contributions of controlling and "qualifying" participations in Italy : recent developments
Special tax regime applicable to contributions of controlling and "qualifying" participations in Italy : recent developments
Resource Information
The item Special tax regime applicable to contributions of controlling and "qualifying" participations in Italy : recent developments 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 Special tax regime applicable to contributions of controlling and "qualifying" participations in Italy : recent developments 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 addresses the main features of the tax rules applicable to contributions of participations under Italian law in light of experience gained since the broadening of the favourable tax regime relating to contributions of "qualifying" participations. The authors highlight the main characteristics of the regime with a focus on transactions involving non-resident entities
- Language
- eng
- Label
- Special tax regime applicable to contributions of controlling and "qualifying" participations in Italy : recent developments
- Title
- Special tax regime applicable to contributions of controlling and "qualifying" participations in Italy : recent developments
- Language
- eng
- Summary
- This article addresses the main features of the tax rules applicable to contributions of participations under Italian law in light of experience gained since the broadening of the favourable tax regime relating to contributions of "qualifying" participations. The authors highlight the main characteristics of the regime with a focus on transactions involving non-resident entities
- Citation source
- In: European taxation. - Amsterdam. - Vol. 61 (2021), no. 2/3 ; p. 78-83
- http://library.link/vocab/creatorName
-
- Allena, M
- Rossi, R
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- contribution
- participation
- holding company
- anti-avoidance
- Label
- Special tax regime applicable to contributions of controlling and "qualifying" participations in Italy : recent developments
- Label
- Special tax regime applicable to contributions of controlling and "qualifying" participations in Italy : recent developments
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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/Special-tax-regime-applicable-to-contributions-of/AwbvxBRPh1Y/" 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/Special-tax-regime-applicable-to-contributions-of/AwbvxBRPh1Y/">Special tax regime applicable to contributions of controlling and "qualifying" participations in Italy : recent developments</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>
