Italy - Italian Supreme Court Holds that CFC Rules Are Compatible with EU Law and Tax Treaties
- F. Avella; V. Mollica
- European Taxation, 2016 (Volume 56), No 7
- 16 June 2016
In this note, the authors discuss the decision of the Italian Supreme Court in Case no. 25281, wherein it was held that the Italian CFC rules are consistent with EU law and with tax treaties patterned after the OECD Model.