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.
L'articolo affronta le principali caratteristiche della normativa fiscale applicabile ai conferimenti di partecipazioni di diritto italiano alla luce dell'esperienza maturata dall'ampliamento del regime fiscale favorevole relativo ai contributi di partecipazioni “qualificanti”. Gli autori evidenziano le principali caratteristiche del regime con un focus sulle operazioni che coinvolgono soggetti non residenti.
Allena, M., Italy - Special Tax Regime Applicable to Contributions of Controlling and “Qualifying” Participations in Italy: Recent Developments., <<EUROPEAN TAXATION>>, 2021; (61): 1-15 [http://hdl.handle.net/10807/168989]
Italy - Special Tax Regime Applicable to Contributions of Controlling and “Qualifying” Participations in Italy: Recent Developments.
Allena, Marco
Primo
2021
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.
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