The new definition of financial intermediaries under Italian tax law following the implementation of the anti-tax avoidance directives D. Frescurato
By: Frescurato, D
.
Material type: 
ArticlePublisher: 2019Subject(s): INTERMEDIARIOS FINANCIEROS | ATAD | ITALIA
In:
Derivatives & Financial Instruments v. 21, n. 6, November / December 2019, 7 p. Summary: In this article, the author scrutinizes the new definition of "financial intermediaries" adopted for Italian tax purposes against the background of recent EU and international initiatives that deal with the exclusion of financial entities from general interest limitation rules, namely Action 4 of the BEPS Project and article 4 of ATAD 1. In doing so, the author highlights that the perspective adopted under Italian tax law could give rise to EU law issues.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | DFI/2019/6-9 (Browse shelf) | Available | DFI/2019/6-9 |
Browsing IEF Shelves Close shelf browser
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author scrutinizes the new definition of "financial intermediaries" adopted for Italian tax purposes against the background of recent EU and international initiatives that deal with the exclusion of financial entities from general interest limitation rules, namely Action 4 of the BEPS Project and article 4 of ATAD 1. In doing so, the author highlights that the perspective adopted under Italian tax law could give rise to EU law issues.
Click on an image to view it in the image viewer
There are no comments for this item.