Abstract
In this contribution, upsides and downsides of using a white-list or a black-list to deal with international relationships between Italian residents and low-taxation countries are examined
Titolo tradotto del contributo | [Autom. eng. transl.] The method of positive lists (white lists) and negative lists (black lists) for the purpose of taxation in relations with States with preferential tax regime |
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Lingua originale | Italian |
Titolo della pubblicazione ospite | Saggi sulla riforma dell’IRES |
Editor | Mauro Beghin |
Pagine | 291-314 |
Numero di pagine | 24 |
Stato di pubblicazione | Pubblicato - 2008 |
Keywords
- black lists
- white lists