Special Tax regime applicable to Contributions of controlling and “qualifying” participations in Italy: recent developments

Marco Allena

doi:10.59403/b36zfn

Special Tax regime applicable to Contributions of controlling and “qualifying” participations in Italy: recent developments

Marco Allena

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)	78-83
Journal	European Taxation
Volume	61
Issue number	2-3
DOIs	https://doi.org/10.59403/b36zfn
Publication status	Published - 2021

All Science Journal Classification (ASJC) codes

Economics, Econometrics and Finance (miscellaneous)
Law

Keywords

Participations

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10.59403/b36zfn

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KW - Participations

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Special Tax regime applicable to Contributions of controlling and “qualifying” participations in Italy: recent developments

Abstract

All Science Journal Classification (ASJC) codes

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