Biblioteca del Instituto de Estudios Fiscales

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Italian thin capitalization rules, tax treaties and EC law much ado about something Michele Gusmeroli and Massimiliano Russo

By: Gusmeroli, Michele.
Contributor(s): Russo, Massimiliano.
Material type: ArticleArticlePublisher: 2004Subject(s): SOCIEDADES DE CAPITAL | FINANCIACION | SUBCAPITALIZACIÓN | ACCIONISTAS | DIVIDENDOS | INTERES | IMPUESTOS | DEDUCCIONES | TRATADOS INTERNACIONALES | ITALIA | FISCALIDAD INTERNACIONAL | UNION EUROPEA | DERECHO COMUNITARIO EUROPEO | ELUSION FISCAL In: Intertax v. 32, n. 10 October 2004, p. 493-519
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OP 2141/2004/10-4 (Browse shelf) Available OP 2141/2004/10-4

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