Tax treatment of international cash pooling arrangements

Journal
Author
Tredicine, S.
Country
Italy
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2002 (Volume 4), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article provides a complete and thorough overview of the main aspects of cash pooling arrangements and their tax treatment in Italy. The topic is dealt with in the appropriate civil law framework but with a clear focus on the tax issues.