Italy: Leveraged buy-outs in the light of the tax reform

• Autores: Lucio Picci, Giuseppe Campolo
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 6, 2004, págs. 290-294
• Idioma: inglés
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• Resumen

  • One important aspect of the recent Italian tax reform is the introduction of an anti-avoidance rule aimed at combatting thin capitalization. This note looks at the impact it will have on tax planning schemes implemented by foreign investors through leveraged buy-outs in Italy.