Italy/International. Can a permanent establishment be a "legitimate heir" in a domestic consolidated tax regime?

• Autores: Marco Adda
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 5, 2008, págs. 238-244
• Idioma: inglés
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• Resumen

  • A recent ruling issued by the Italian tax authorities presents an opportunity to verify if, with regard to a particular issue concerning the contribution of a permanent establishment (PE), there is still sufficient ground of justification to distinguish between a dependent entity (a PE) and an independent entity (a subsidiary) in the context of group tax regimes.