The Italian foreign tax credit regime will be amended as a result of Legislative Decree N. 147 of 2015, which is intended to eliminate discrimination and inconsistency. Those changes should also make the regime consistent with recent FTC guidance (Circular Letter N. 9 of 2015). The author examines interactions between the decree and the circular letter and discusses action 2 of the OECD’s base erosion and profit-shifting report. He argues that the changes resulting from the decree will likely produce little certainty and many questions.

(2015). Reshaping Italy's Foreign Tax Credit Regime [journal article - articolo]. In TAX NOTES INTERNATIONAL. Retrieved from http://hdl.handle.net/10446/230275

Reshaping Italy's Foreign Tax Credit Regime

Scalia, Roberto
2015-01-01

Abstract

The Italian foreign tax credit regime will be amended as a result of Legislative Decree N. 147 of 2015, which is intended to eliminate discrimination and inconsistency. Those changes should also make the regime consistent with recent FTC guidance (Circular Letter N. 9 of 2015). The author examines interactions between the decree and the circular letter and discusses action 2 of the OECD’s base erosion and profit-shifting report. He argues that the changes resulting from the decree will likely produce little certainty and many questions.
File allegato/i alla scheda:
File Dimensione del file Formato  
Reshaping Italy FTC (2015).pdf

Solo gestori di archivio

Versione: publisher's version - versione editoriale
Licenza: Licenza default Aisberg
Dimensione del file 707.94 kB
Formato Adobe PDF
707.94 kB Adobe PDF   Visualizza/Apri
Pubblicazioni consigliate

Aisberg ©2008 Servizi bibliotecari, Università degli studi di Bergamo | Terms of use/Condizioni di utilizzo

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/230275
Citazioni
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact