Contributo allo studio degli interessi passivi e dei soggetti c.d. finanziari nell’IRES

Translated title of the contribution: [Autom. eng. transl.] Contribution to the study of interest expense and so-called financial subjects in IRES

Paolo Arginelli

Research output: Book/ReportBook

Abstract

[Autom. eng. transl.] The volume aims to critically analyze, in an evolutionary perspective, the new regime of deductibility of interest expense for commercial IRES subjects and the new tax discipline of so-called financial subjects, both introduced in the system by Legislative Decree 142/2018. The analysis is aimed at providing interpretative and systematic hints useful for their hermeneutic reconstruction. In the first chapter, we trace the historical evolution of the discipline relating to the deductibility of interest expense from business income. The second and third chapters carry out, respectively, a critical analysis of the new discipline of deductibility of interest expense and an investigation around the main hermeneutic issues connected with the definitions contained in article 162-bis of the TUIR. Finally, the fourth chapter focuses on the effects, in terms of constitutional and European legitimacy, of the new rules.
Translated title of the contribution[Autom. eng. transl.] Contribution to the study of interest expense and so-called financial subjects in IRES
Original languageItalian
PublisherWolters Kluwer - CEDAM
Number of pages379
Volume2020
ISBN (Print)9788813375362
Publication statusPublished - 2020

Publication series

NameDIRITTO TRIBUTARIO D'IMPRESA

Keywords

  • interessi passivi

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