Italy: Tax authorities' ruling on CFC defines the concept of "income produced abroad"

• Autores: Raffaele Russo
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 5, 2003, págs. 173-174
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Discusses the contents of Ruling no.18, which concerns the application of the recently enacted controlled foreign company rules.