Italy's controlled foreign companies legislation

Journal
Author
Nanetti, F.
Country
Italy
Published Date
Issue
Bulletin for International Taxation 2000 (Volume 54), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Examines the provisions of the new Italian CFC legislation, which targets Italian companies that relocate their activities to low-tax countries for tax avoidance purposes.