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Italy - The Italian Interest Limitation Rule: Constitutional Issues

Country:
Italy
Author:
G. Vanz
Issue:
European Taxation, 2018 (Volume 58), No 4
Published:
26 February 2018
In this note, the author analyses the constitutional legitimacy of the Italian interest limitation rule in light of the decision of the German Federal Fiscal Court in I R 20/15 (14 October 2015) and the EU Anti-Tax Avoidance Directive (1164/2016), which is to be implemented by the end of 2018.
 
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