Italy's CFC legislation implemented and participation exemption extended

Journal
Author
Gazzo, M.
Country
Italy
Published Date
Issue
Bulletin for International Taxation 2002 (Volume 56), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Analysis of the controlled foreign company rules and the new participation exemption as implemented by the decrees issued by the Ministry of Finance in November 2001.