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

Marco Allena*

*Autore corrispondente per questo lavoro

Risultato della ricerca: Contributo in rivistaArticolo in rivista

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 originaleEnglish
pagine (da-a)N/A-N/A
RivistaEuropean Taxation
Stato di pubblicazionePubblicato - 2021

Keywords

  • Participations

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