Penalty clauses, earnest agreements and earnest payments as compensation for withdrawal in intra group transactions : an anlysis under Ialian tax law
Year of publication: |
2007
|
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Authors: | Franzè, Roberto ; Rotondaro, Carmine |
Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD, ISSN 1389-1863, ZDB-ID 1470976-4. - Vol. 9.2007, 4, p. 108-120
|
Subject: | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Steuerreform | Tax reform | Multinationales Unternehmen | Transnational corporation | Italien | Italy |
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