The Italian government seems to follow the work of international organisations and their ﬁght against tax avoidance, through the EU work on BEPS and EU Directives which have recently introduced new anti-abuse rules, notably the Finance Subsidiary directive and, more generally, the Anti-Base Erosion Directive. A multilateral instrument is about to be signed by almost 100 states. This article sets out some background information and reflections of the author on tax planning and the tax environment in Italy, both from the standpoint of corporate tax and of taxation of individuals.
|Numero di pagine||9|
|Stato di pubblicazione||Pubblicato - 2016|
- tax planning