[Autom. eng. transl.] The article comments on Resolution no. 161 / E of 2017, which addressed the issue of the carry forward of tax losses in the context of a cross-border merger between a French incorporating company and a Luxembourg incorporated company having a permanent establishment in Italy, drawing inspiration from this ruling to practice an organic reconstruction of the positive discipline applicable to the case.
|Translated title of the contribution||[Autom. eng. transl.] Limits to carry forward losses in the event of cross-border mergers between non-resident companies clarified|
|Number of pages||4|
|Journal||RIVISTA DI DIRITTO TRIBUTARIO|
|Publication status||Published - 2018|
- fusioni transfrontaliere