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Italy - State of Play of Intra-Group Financing Arrangements

Country:
Italy
Author:
R. D'Angelo
Issue:
International Transfer Pricing Journal, 2017 (Volume 24), No 4
Published:
19 July 2017
The author provides an overview of intra-group financing arrangements from a corporate, tax and accounting perspective. It also discusses the treatment of interest-free loans from the perspective of both the tax authorities and the Supreme Court and considers the characterization by Italian courts of cash pooling arrangements – including their possible recasting as intra-group loans.
 
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