Recently by Massimo Agostini
New Tax Rules Can Make Italy An Attractive Location For Holding Companies
The present article will provide an overall view of certain new features of the new 33% Italian corporate tax ("IRES") that have been enacted - for fiscal years starting on or after January 1, 2004 - by Presidential Decree No. 917 of December 22, 1986, as amended (the Italian Tax Code, "ITC"). Such...
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