The tax regime for medium-long term loans

Journal
Flora, P.; Saffirio, S.
Italy
European Taxation 2002 (Volume 42), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Overview of a substitute tax that ordinarily applies on medium-long-term loans executed in Italy irrespective of the country of residence, for tax purposes, of the lender and borrower.