Il rimpatrio delle holding estere: le novità del decreto anti-crisi

Translated title of the contribution: [Autom. eng. transl.] The repatriation of foreign holding companies: the news of the anti-crisis decree

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] The DL n. 78/2009 (the so-called "anti-crisis decree") has tightened the CFC rules against the location abroad, also in "white list" countries, of the "passive income companies", with over half of the revenues consisting of interest, dividends or royalties and (re) introduced the tax shield, with a rate of 5%: an opportunity to regularize, sometimes reassess and repatriate increasingly problematic holdings to manage abroad. The norms on the exterior are not formally changed, but subject to increasingly targeted controls.
Translated title of the contribution[Autom. eng. transl.] The repatriation of foreign holding companies: the news of the anti-crisis decree
Original languageItalian
Pages (from-to)5640-5649
Number of pages10
JournalIL FISCO
Publication statusPublished - 2009

Keywords

  • beneficiario effettivo
  • cfc
  • esterovestizione
  • holding
  • residenza
  • rimpatrio
  • scudo fiscale

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