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Author: R. Romito Publisher: ISBN: Category : Languages : en Pages :
Book Description
In this article, the author discusses measures in Italy's 2018 Budget Law that could result in a higher capital gains tax burden on foreign companies disposing of shares in Italian entities and that may, in practice, conflict with EU law. It offers suggestions to companies affected by the change, noting issues they should take into consideration when planning for and calculating Italian taxes.
Author: R. Romito Publisher: ISBN: Category : Languages : en Pages :
Book Description
In this article, the author discusses measures in Italy's 2018 Budget Law that could result in a higher capital gains tax burden on foreign companies disposing of shares in Italian entities and that may, in practice, conflict with EU law. It offers suggestions to companies affected by the change, noting issues they should take into consideration when planning for and calculating Italian taxes.
Author: R. Rossi Publisher: ISBN: Category : Languages : en Pages : 33
Book Description
The aim of the paper is (i) to provide a general overview of the Italian domestic tax law applicable to capital gains on Italian participations realized by non-Italian resident companies; (ii) to review the provisions on taxation of capital gain on participations contained in the Double Tax Treaties entered by Italy, also in light of the envisaged entering into force of the MLI; (iii) to analyse the possible interaction of the Italian domestic tax law with the EU principles, in particular the freedom of establishment, considering the principles provided by CJEU's case law on taxation of corporate profit; (iv) to revise the proposal for an Intra-EU exemption of capital gains on shares raised in 2002.
Author: OECD Publisher: OECD Publishing ISBN: 9264202714 Category : Languages : en Pages : 44
Book Description
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Author: Luc Eyraud Publisher: International Monetary Fund ISBN: 1484371356 Category : Business & Economics Languages : en Pages : 25
Book Description
This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.
Author: World Bank Publisher: World Bank Publications ISBN: 1464814414 Category : Business & Economics Languages : en Pages : 241
Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Author: Roberto Baggio Publisher: CEDAM ISBN: 8813384963 Category : Law Languages : en Pages : 267
Book Description
This first English-language edition of International Tax Law in the Italian Legal System, is intended for students of university courses taught in English and for professionals, companies, teachers, and operators in general who, both in Italy and abroad, for various reasons (work, business, study, research) need an easy-to-use English-language tool to understand the Italian tax regulations governing transnational relations and phenomena. The volume provides a treatment of the key topics in international tax and examines international taxation through the prism of Italian domestic law. The book is divided into two parts. The first provides a systematic overview of the sources of international tax law and their interpretation, including a specific review of the main aspects of European tax law. The second part analyses the domestic rules concerning the taxation of the income of residents and non-residents, the domestic rules to combat international tax avoidance and evasion, the territoriality of VAT and the taxation of international trade for the purposes of this tax, and finally the main institutions of customs law.
Author: R. Romito
Author: R. Romito
Author: R. Rossi
Author: OECD
Author: Luc Eyraud
Author: World Bank
Author: Roberto Baggio
Author: 
Author: 
Author: Fraser Institute (Vancouver, B.C.)
Author: Antony Ting