000 00941nab a2200229 c 4500
999 _c150439
_d150439
003 ES-MaIEF
005 20250317142624.0
007 ta
008 250317t2024 xxu||||| |||| 00| 0eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _965989
_aDi Gialluca, Andrea
245 1 0 _aRecent changes to investment tax credits in Italian law
_c by Andrea Di Gialluca and Davide Cotroneo
520 _aIn this article, Di Gialluca and Cotroneo examine Italy’s business tax credit regime and how it dovetails with pillar 2’s global minimum tax.
650 4 _950214
_aACTIVOS FINANCIEROS
650 4 _941482
_aCREDITO
650 4 _967772
_aSEGUNDO PILAR (OCDE)
650 4 _967681
_aTIPO MÍNIMO GLOBAL
650 4 _947462
_aINCENTIVOS FISCALES
700 1 _971661
_aCotroneo, Davide
773 0 _9172805
_oOP 138-Bis/2024/116/4
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 116, n. 4, October 28 2024, p. 557-564
942 _cART