Di Gialluca, Andrea
Recent changes to investment tax credits in Italian law / by Andrea Di Gialluca and Davide Cotroneo
In this article, Di Gialluca and Cotroneo examine Italy’s business tax credit regime and how it dovetails with pillar 2’s global minimum tax.
ACTIVOS FINANCIEROS
CREDITO
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
INCENTIVOS FISCALES
Cotroneo, Davide
Tax Notes International 1048-3306 v. 116, n. 4, October 28 2024, p. 557-564
Recent changes to investment tax credits in Italian law / by Andrea Di Gialluca and Davide Cotroneo
In this article, Di Gialluca and Cotroneo examine Italy’s business tax credit regime and how it dovetails with pillar 2’s global minimum tax.
ACTIVOS FINANCIEROS
CREDITO
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
INCENTIVOS FISCALES
Cotroneo, Davide
Tax Notes International 1048-3306 v. 116, n. 4, October 28 2024, p. 557-564