ITALY: THIN CAPITALIZATION: ISSUES OF COMPATIBILITY WITH EC LAW AND THE OECD MODEL TREATY - This article analyses the recently introduced Italian thin capitalization rules as laid down in Legislative Decree 344 of 12 December 2003. In particular, consistency of the new rules with EC law is thoroughly investigated with a view to the most relevant case law of the European Court of Justice.
Year of publication: |
2004
|
---|---|
Authors: | Aramini, Fabio |
Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 6.2004, 3, p. 127-131
|
Saved in:
Saved in favorites
Similar items by person
-
RECENT DEVELOPMENTS - ITALY: NEW FOREIGN TAX CREDIT REGIME
Aramini, Fabio, (2004)
-
RECENT DEVELOPMENTS - ITALY: NEW FOREIGN TAX CREDIT REGIME
Aramini, Fabio, (2004)
-
Aramini, Fabio, (2002)
- More ...