IRIS PubliCatt
PubliCatt è il repository istituzionale ad accesso aperto dell'Università Cattolica del Sacro Cuore, dove gli utenti autorizzati afferenti all'Ateneo provvedono direttamente e autonomamente a depositare e a rendere visibili le proprie pubblicazioni, inserendo i dati descrittivi del documento stesso ("metadati", quali il titolo, autore, abstract, etc.) e, laddove possibile, il testo della pubblicazione stessa (full-text).
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EnglishThe 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.
Maisto, G., Tax planning from an Italian perspective, <<ITPA Journal>>, 2016; 2016 (2): 1-9 [http://hdl.handle.net/10807/109447]
| Autori: | ||
| Titolo: | Tax planning from an Italian perspective | |
| Data di pubblicazione: | 2016 | |
| Abstract: | 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. | |
| Lingua: | Inglese | |
| Rivista: | ||
| Citazione: | Maisto, G., Tax planning from an Italian perspective, <<ITPA Journal>>, 2016; 2016 (2): 1-9 [http://hdl.handle.net/10807/109447] | |
| Appare nelle tipologie: | Articolo in rivista, Nota a sentenza |
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