Italy - Amendments to the Italian Controlled Foreign Company Rules: A Witch-Hunt? This note critically reviews the recent amendments to the Italian controlled foreign company legislation, the new enlarged scope of which goes well beyond traditional low-tax jurisdictions. Although the new provisions acknowledge the case law of the European Court of Justice, there are many issues that need to be ...
| Year of publication: |
2009
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| Authors: | Garufi, Sebastiano |
| Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 49.2009, 10, p. 504
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