RECENT DEVELOPMENTS - ITALY: THIN CAPITALIZATION REGIME FOR PERMANENT ESTABLISHMENTS - The application of thin capitalization rules to financing received by an Italian permanent establishment of a non-Italian resident entity has been addressed by Italian tax authorities with Ministerial Ruling 44 of 30 March 2006. In the same document, they have also discussed, more in general, the rules governing ...
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2006
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| Authors: | Flora, Paola |
| Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 8.2006, 6, p. 282-284
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