The threat from the Italian anti-tax-haven law

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

The threat from the Italian anti-tax-haven law

November 01 2005

A well-balanced interpretation of anti-avoidance provisions is essential if trust is to be created between taxpayers and tax authorities, according to Marco Da Re and Davide Bergami of Ernst & Young, who analyze some recent cases

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login
more across site & shared bottom lb ros

More from across our site

Direct Tax
large-600x450_4x.png
Unveiling ITR's Global Tax 50 2025
ITR presents the 50 most influential people in tax from 2025, with world leaders, in-house award winners, activists and others making the cut
Tom Baker, December 08 2025
Mathias Cormann, minister for finance of Australia, speaking at the World Economic Forum in 2020; photo rights from World Economic Forum/Greg Beadle
ITR Global Tax 50 2025: Mathias Cormann
Cormann is OECD secretary-general
December 08 2025
Toys
ITR Global Tax 50 2025: Rick Woldenberg
Woldenberg is CEO of Chicago toymaking company Learning Resources
December 08 2025
Foto_oficial_de_Luiz_Inácio_Lula_da_Silva_(estreita) Source Creative Commons_Ricardo Stuckert PR (002).jpg
ITR Global Tax 50 2025: Luiz Inácio Lula da Silva
Lula, as he is commonly known, is Brazil’s president
December 08 2025
nitin argawal resized.jpg
ITR Global Tax 50 2025: Nitin Agarwal
Agarwal is director for indirect tax operations at shopping mall operator Majid Al Futtaim
December 08 2025
Ernie Perez-Landscape.jpg
ITR Global Tax 50 2025: Ernesto Perez
Perez is global practice leader of Alvarez & Marsal Tax
December 08 2025
paul monaghan resized.jpg
ITR Global Tax 50 2025: Paul Monaghan
Monaghan is CEO of the Fair Tax Foundation
December 08 2025
gilles roth resized.jpg
ITR Global Tax 50 2025: Gilles Roth
Roth is Luxembourg’s finance minister
December 08 2025
Dan Neidle.jpg
ITR Global Tax 50 2025: Dan Neidle
Neidle is director of Tax Policy Associates
December 08 2025
gabriel zucman flickr.jpg
ITR Global Tax 50 2025: Gabriel Zucman
Zucman is an economist and professor at the Paris School of Economics
December 08 2025
Gift this article