Equity and debt instruments : the new definition in the tax reform and the tax consequences

Journal
Author
Serbini, S.; Flora, P.
Country
Italy
Published Date
Issue
European Taxation 2005 (Volume 45), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Discusses the new rules regarding equity and debt instruments, with particular emphasis on the implications for financing in Italy.