Abstract
[Autom. eng. transl.] The contribution analyzes the subjective scope of application of the CFC regulation contained in article 167 of the TUIR, as amended by Legislative Decree no. 142/2018. The contribution focuses, in particular, on the peculiarities of the application of the discipline in question to trusts and collective investment undertakings.
| Translated title of the contribution | [Autom. eng. transl.] Subjective scope of application of the CFC legislation |
|---|---|
| Original language | Italian |
| Title of host publication | Le società controllate estere (CFC) |
| Pages | 71-103 |
| Number of pages | 33 |
| Volume | 2023 |
| Publication status | Published - 2022 |
Keywords
- Ambito soggettivo
- CFC
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