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.
Allena, M., Special Tax regime applicable to Contributions of controlling and “qualifying” participations in Italy: recent developments, <<EUROPEAN TAXATION>>, 2021; (2-3): N/A-N/A [http://hdl.handle.net/10807/197285]
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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