Italy - Penalty Clauses, Earnest Agreements and Earnest Payments as Compensation for Withdrawal in Intra-Group Transactions -- An Analysis under Italian Tax Law - This article addresses certain cases of intra-group transactions (mainly accessory and ancillary to another -- Main -- Transaction) which are capable of resulting in the shifting of (sometimes substantial) profits among group companies ...
| Year of publication: |
2007
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|---|---|
| Authors: | Franzè, Roberto ; Rotondaro, Carmine |
| Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 9.2007, 4, p. 108-120
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