Italy - Special Tax Regime Applicable to Contributions of Controlling and “Qualifying” Participations in Italy: Recent Developments.

Research output: Contribution to journalArticle

Abstract

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.
Original languageEnglish
Pages (from-to)1-15
Number of pages15
JournalEUROPEAN TAXATION
Publication statusPublished - 2021

Keywords

  • persone fische
  • conferimenti
  • Irpef
  • neutralità fiscale
  • partecipazioni

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