Maggio 2013 · solo inglese

The Italian Tax Authorities Provide Clarifications about the Tax Regime Applicable to New Financial Instruments for Non-Listed Companies

On 6 March 2013 the Italian tax authorities issued Circular no. 4/E providing some preliminary clarifications on the tax regime applicable to certain financial instruments whose regime, as the case may be, has been changed or enacted by Law Decree no. 83 of 22 June 2012, converted into law, with amendments, by Law no. 134 of 7 August 2012, as subsequently amended by Law Decree no. 179 of 18 October 2012, converted into law, with amendments, by Law 17 December 2012, n. 221.
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