The author comments the forthcoming amendments to the fiscal unity regime in Italy. More to the point, the legislator is about to introduce for the first time in the country, a group of companies taxation, allowing them to compensate each other profits and losses for tax purposes. The author analyzes the Italian legislation even in comparison to some other European states that already had in force such provisions.
Italian Government proposes corporate group tax regime
GREGGI, Marco
2002
Abstract
The author comments the forthcoming amendments to the fiscal unity regime in Italy. More to the point, the legislator is about to introduce for the first time in the country, a group of companies taxation, allowing them to compensate each other profits and losses for tax purposes. The author analyzes the Italian legislation even in comparison to some other European states that already had in force such provisions.File in questo prodotto:
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