Italy:The tax implications of Italian silent partnerships with non-resident partners

• Autores: Gerardo Segat
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 11, 2000, págs. 499-512
• Idioma: inglés
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• Resumen

  • This article outlines the main legal and tax features of an "associazione in partecipazione" from both an Italian and an international perspective. The overview is limited to the characteristics and problems of an AIP in the case of cash contributions by non-resident partners.