Special tax regime applicable to contributions of controlling and "qualifying" participations in Italy : recent developments
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The work Special tax regime applicable to contributions of controlling and "qualifying" participations in Italy : recent developments 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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Special tax regime applicable to contributions of controlling and "qualifying" participations in Italy : recent developments
Resource Information
The work Special tax regime applicable to contributions of controlling and "qualifying" participations in Italy : recent developments 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
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Special tax regime applicable to contributions of controlling and "qualifying" participations in Italy : recent developmentsWork of
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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/ArJKmXiDgaU/" 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/ArJKmXiDgaU/">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>
