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Italy - A Comparison of the US Economic Substance Doctrine with Italy’s New Abuse of Law Rules: Gravitation towards Similar Outcomes?

Country:
Italy,United States
Author:
G. Mazzoni
Issue:
Bulletin for International Taxation, 2019 (Volume 73), No 5
Published:
25 April 2019
This article compares the general anti-avoidance rules (GAARs) in Italy and the United States, considers whether the two GAARs are on convergent paths and suggests improvements that could be made to the US GAAR.
 
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