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Italy - New Provisions Regarding the Taxation of the Digital Economy

Country:
Italy
Author:
Luigi Quaratino
Issue:
European Taxation, 2014 (Volume 54), No 5
Published:
9 April 2014
This note summarizes recently enacted provisions that attempt to address the problem of the taxation of the digital economy in Italy, including a VAT provision (web tax) (subsequently repealed) and a transfer pricing provision.
 
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