Title: Taxation of Interest Income realised by a Foreign Person. Italy
Authors: Rolle, Giovanni # ×
Issue Date: Mar-2012
Publisher: B N A International Inc.
Series Title: Tax Management International Forum vol:33 issue:1 pages:44-47
Abstract: The article addresses the Italian tax treatment of interest arising on a loan made by a non resident corporate taxpayer to either an Italian resident company or to an Italian permanent establishment of a non resident company. The analysis implies the qualification of income on the head of the non resident recipient, based on the intrinsic nature of the income rather than on the qualification of the recipient (“trattamento isolato” or “isolated treatment”).
ISSN: 0143-7941
Publication status: published
KU Leuven publication type: DI
Appears in Collections:Research Unit Economic Law - miscellaneous
× corresponding author
# (joint) last author

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