Recent changes to investment tax credits in Italian law by Andrea Di Gialluca and Davide Cotroneo
By: Di Gialluca, Andrea
.
Contributor(s): Cotroneo, Davide.
Material type: 
ArticleSubject(s): ACTIVOS FINANCIEROS | CREDITO | SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | INCENTIVOS FISCALES
In:
Tax Notes International v. 116, n. 4, October 28 2024, p. 557-564Summary: 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.
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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.
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