| 000 | 01301nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c142012 _d142012 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200309193427.0 | ||
| 007 | TA | ||
| 008 | 200305t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aFrescurato, D. _967954 |
|
| 245 | 4 |
_aThe new definition of financial intermediaries under Italian tax law following the implementation of the anti-tax avoidance directives _c D. Frescurato |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_947506 _aINTERMEDIARIOS FINANCIEROS |
|
| 650 | 4 |
_967421 _aATAD |
|
| 650 | 4 |
_947518 _aITALIA |
|
| 773 | 0 |
_9162198 _oDFI/2019/6 _tDerivatives & Financial Instruments _w(IEF)95687 _x 1389-1863 _g v. 21, n. 6, November / December 2019, 7 p. |
|
| 942 | _cRE | ||