Italy: International aspects of the proposed corporate tax reform - a comment

• Autores: Raffaele Russo
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 9, 2003, págs. 304-319
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • On 26 May 2003 the Italian Ministry of Finance issued draft modifications of the current Income Tax Law. A critical analysis of the corporate tax aspects of the reform and in particular its compatibility with EC and tax treaty law.