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

Risultato della ricerca: Contributo in rivista › Articolo

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.

Lingua originale	Inglese
pagine (da-a)	78-83
Rivista	European Taxation
Volume	61
Numero di pubblicazione	2-3
DOI	https://doi.org/10.59403/b36zfn
Stato di pubblicazione	Pubblicato - 2021

All Science Journal Classification (ASJC) codes

Economia, Econometria e Finanza (varie)
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Keywords

Participations

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10.59403/b36zfn

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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

Keywords

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