Italy - Profits and Losses of Foreign Permanent Establishments: The Optional Branch Exemption Regime
- P. Mastellone
- European Taxation, 2017 (Volume 57), No 1
- 7 December 2016
The author, in this article, discusses article 14 of the Internationalization Decree, which allows taxpayers to opt for a branch exemption in respect of the profits and losses of a foreign permanent establishment as an exception to the credit method.