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

Marco Allena

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

Marco Allena^*

^*Corresponding author

Research output: Contribution to journal › Article

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 language	English
Pages (from-to)	1-15
Number of pages	15
Journal	European Taxation
Publication status	Published - 2021

Keywords

Irpef
conferimenti
neutralità fiscale
partecipazioni
persone fische

Cite this

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title = "Italy - Special Tax Regime Applicable to Contributions of Controlling and {\textquotedblleft}Qualifying{\textquotedblright} Participations in Italy: Recent Developments.",

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.",

keywords = "Irpef, conferimenti, neutralit{\`a} fiscale, partecipazioni, persone fische, Irpef, conferimenti, neutralit{\`a} fiscale, partecipazioni, persone fische",

author = "Marco Allena",

year = "2021",

language = "English",

pages = "1--15",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

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TY - JOUR

T1 - Italy - Special Tax Regime Applicable to Contributions of Controlling and “Qualifying” Participations in Italy: Recent Developments.

AU - Allena, Marco

PY - 2021

Y1 - 2021

N2 - 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.

AB - 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.

KW - Irpef

KW - conferimenti

KW - neutralità fiscale

KW - partecipazioni

KW - persone fische

KW - Irpef

KW - conferimenti

KW - neutralità fiscale

KW - partecipazioni

KW - persone fische

UR - http://hdl.handle.net/10807/168989

M3 - Article

SN - 0014-3138

SP - 1

EP - 15

JO - European Taxation

JF - European Taxation

ER -

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

Abstract

Keywords

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