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Italy - Profits and Losses of Foreign Permanent Establishments: The Optional Branch Exemption Regime

Country:
Italy
Author:
P. Mastellone
Issue:
European Taxation, 2017 (Volume 57), No 1
Published:
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.
 
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