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Penalty clauses, earnest agreements and earnest payments as compensation for withdrawal in intra group transactions : an anlysis under Ialian tax law
Franzè, Roberto; Rotondaro, Carmine - In: Derivatives & financial instruments 9 (2007) 4, pp. 108-120
Persistent link: https://www.econbiz.de/10003549526
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EC UPDATE - WHAT'S GOING ON IN... - ITALY: - PARTICIPATION EXEMPTION FOR INBOUND DIVIDENDS AND ANTI-TAX-HAVEN RULES - This note discusses recent changes in the participation exempt...
Caimi, Cristiano Caumont; Franzè, Roberto - In: European taxation : official journal of the … 41 (2001) 5, pp. 187-192
Persistent link: https://www.econbiz.de/10006901642
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Italy - Penalty Clauses, Earnest Agreements and Earnest Payments as Compensation for Withdrawal in Intra-Group Transactions -- An Analysis under Italian Tax Law - This article addr...
Franzè, Roberto; Rotondaro, Carmine - In: Derivatives & financial instruments 9 (2007) 4, pp. 108-120
Persistent link: https://www.econbiz.de/10007842923
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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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RECENT DEVELOPMENTS - ITALY: NEW FOREIGN TAX CREDIT REGIME
Aramini, Fabio; Bochicchio, Giusy - In: Derivatives & financial instruments 6 (2004) 5, pp. 251-255
Persistent link: https://www.econbiz.de/10006020165
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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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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