Participation exemption and tax arbitrage: Italy’s case
Year of publication: |
2013
|
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Authors: | Realdon, Marco |
Published in: |
European journal of law and economics. - New York, NY : Springer Science + Business Media, ISSN 0929-1261, ZDB-ID 1231592-8. - Vol. 36.2013, 1, p. 77-93
|
Subject: | Körperschaftsteuer | Corporate income tax | Steuervergünstigung | Tax incentive | Kapitalbeteiligung | Equity participation | Verkauf | Selling | Steuerplanung | Tax planning | Italien | Italy |
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