The Italian controlled foreign corporation rules may be amended in the near future because of two different drivers: (i) the base erosion and profit-shifting action 3 draft, and (ii) the draft decree-law on internationalization (not yet published in the official journal). The author argues that in many ways, the drafts are likely to increase existing uncertainties in implementing the CFC rules.
(2015). Reshaping the Italian CFC Rules: Selected Issues [journal article - articolo]. In TAX NOTES INTERNATIONAL. Retrieved from http://hdl.handle.net/10446/230276
Reshaping the Italian CFC Rules: Selected Issues
Scalia, Roberto
2015-01-01
Abstract
The Italian controlled foreign corporation rules may be amended in the near future because of two different drivers: (i) the base erosion and profit-shifting action 3 draft, and (ii) the draft decree-law on internationalization (not yet published in the official journal). The author argues that in many ways, the drafts are likely to increase existing uncertainties in implementing the CFC rules.File allegato/i alla scheda:
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