Italy - Domestic Double Deduction of Costs and the ECJ Decision in Brisal and KBC Finance Ireland (Case C-18/15): Tax Collection in Respect of Cross-Border IP Investments
- European Union,Italy
- M. Manca
- European Taxation, 2017 (Volume 57), No 2/3
- 30 January 2017
The author, in this article, considers the effects of the recent ECJ decision in Brisal (Case C-18/15) on the topic of the double deduction of costs in respect of non-resident IP (passive) income.