ARTICLES - ITALY: - THE TAX IMPLICATIONS OF ITALIAN SILENT PARTNERSHIPS WITH NON-RESIDENT PARTNERS - This article outlines the main legal and tax features of an Associazione in Partecipazione from both an Italian and an international perspective. The overview is limited to the characteristics and problems of an AIP in the case of cash contributions (the most common case) by non-resident partners.
Year of publication: |
2000
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Authors: | Segat, Gerardo |
Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 40.2000, 11, p. 499-512
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