Italy: Final controlled foreign companies legislation enacted

• Autores: Domenico Busetto, Antonio Russo
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 1, 2001, págs. 32-37
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Introduction of CFC legislation was something that the Italian legislature could no longer delay, given the OECD's encouragement and the common efforts of the EU member states to harmonize their tax systems and attack harmful tax practices. The authors examine the final CFC provisions.