New Guidance on Italian Participation Exemption

Journal
Author
Zanotti, E.; Bono, B.
Country
Italy
Published Date
Issue
European Taxation 2013 (Volume 53), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This note summarizes the main aspects of the Guidance recently issued by the Italian Revenue on the participation exemption regime applicable to capital gains.