000 | 00941nab a2200229 c 4500 | ||
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999 |
_c150439 _d150439 |
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003 | ES-MaIEF | ||
005 | 20250317142624.0 | ||
007 | ta | ||
008 | 250317t2024 xxu||||| |||| 00| 0eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
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100 | 1 |
_965989 _aDi Gialluca, Andrea |
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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 |
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650 | 4 |
_941482 _aCREDITO |
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650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
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650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
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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 |
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942 | _cART |