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

Risultato della ricerca: Contributo in rivistaArticolo

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 originaleInglese
pagine (da-a)78-83
RivistaEuropean Taxation
Volume61
Numero di pubblicazione2-3
DOI
Stato di pubblicazionePubblicato - 2021

All Science Journal Classification (ASJC) codes

  • Economia, Econometria e Finanza (varie)
  • Legge

Keywords

  • Participations

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