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RECENT DEVELOPMENTS - ITALY: NEW FOREIGN TAX CREDIT REGIME
Aramini, Fabio; Bochicchio, Giusy - In: Derivatives & financial instruments 6 (2004) 6, pp. 251-255
Persistent link: https://www.econbiz.de/10006019730
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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...
Aramini, Fabio - In: Derivatives & financial instruments 6 (2004) 3, pp. 127-131
Persistent link: https://www.econbiz.de/10006022130
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Italy: Unilateral and Bilateral Reliefs from International Juridical Double Taxation on Income Derived by Residents
Aramini, Fabio; Franzè, Roberto - In: Intertax : international tax review 30 (2002) 1, pp. 28-34
Persistent link: https://www.econbiz.de/10007236969
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Overview on the recent developments of the EC Directive on Withholding Taxes on Royalty and Interest Payments
Eicker, Klaus; Aramini, Fabio - In: EC tax review 13 (2004) 3, pp. 134-145
Persistent link: https://www.econbiz.de/10007229385