Italy - A Comparison of the US Economic Substance Doctrine with Italy’s New Abuse of Law Rules: Gravitation towards Similar Outcomes?
- Italy,United States
- G. Mazzoni
- Bulletin for International Taxation, 2019 (Volume 73), No 5
- 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.