Title: Taxation of tax-motivated transactions - the economic substance doctrine with respect to host country – Italy
Authors: Rolle, Giovanni # ×
Issue Date: Jun-2010
Publisher: B N A International Inc.
Series Title: Tax Management International Forum vol:31 issue:2 pages:56-59
Abstract: The Italian Tax Authorities can challenge transactions entered into by taxpayers on the grounds of either:a codified anti-avoidance rule (the “anti-avoidance rule”) enshrined in Article 37 – bis of Presidential Decree No. 600/1973 (the statute governing income tax assessment procedures); or a recent judicial doctrine, rooted in the concept of the “abuse of rights.” The article describes the two approaches, in the perspective of transactions entered into by non-residents.
ISSN: 0143-7941
Publication status: published
KU Leuven publication type: DI
Appears in Collections:Non-KU Leuven Association publications
× corresponding author
# (joint) last author

Files in This Item:
File Description Status SizeFormat
Rolle - Tax motivated transactions (2010).pdf Published 602KbAdobe PDFView/Open Request a copy

These files are only available to some KU Leuven Association staff members


All items in Lirias are protected by copyright, with all rights reserved.