International Tax Review is part of the Delinian Group, Delinian Limited, 4 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

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

Thin-capitalisation reforms favour high-income earners

March 31, 2008

Giuseppe Galeano and Alan Rhode of Camozzi Bonissoni Varrenti argue that Italy's replacement regime for thin capitalisation favours high business income earners

Unlock this article.

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

To unlock this article:

Take a Free Trial or Login

Topics

FeatureItalyDirect TaxITR MagazineApril 2008Jurisdictions
more across site & bottom lb ros

More from across our site

EU General Court hearing.jpg
This week in tax: EU court strikes out Belgian tax scheme on state aid grounds
The General Court reverses its position taken four years ago, while the UN discusses tax policy in New York.
Ralph Cunningham, September 22, 2023
Viersen, Germany - January 9. 2022: Closeup of mobile phone with
Amount B remains prominent sticking point in BEPS talks
Discussion on amount B under the first part of the OECD's two-pronged approach to international tax reform is far from over, if the latest consultation is anything go by.
Ralph Cunningham, September 21, 2023
Preparation or readiness.jpg
Innovation and flexibility key to pillar two data readiness
Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.
Russell Gammon, September 20, 2023
UN_logo_2000x.jpeg
ITR Autumn Issue 2023: Editorial
ITR’s latest quarterly PDF is going live today, leading on the looming battle between the UN and the OECD for dominance in global tax policy.
September 20, 2023
German government district, Berlin 2000x.jpg
German industry wants more from govt on draft tax reforms
Company tax changes are central to the German government’s plan to revive the economy, but sources say they miss the mark. Ralph Cunningham reports.
Ralph Cunningham, September 18, 2023
ITR-Americas-Tax-Awards-2023-editable-transparent-4c.png
ITR Americas Tax Awards 2023: winners announced
The winners of the ITR Americas Tax Awards have been announced for 2023!
John Harrison, September 15, 2023
Rachel Fox.jpg
More tax experts to seek out Middle East, Clyde & Co hire claims
There is a ‘huge demand’ for tax services in the Middle East, says new Clyde & Co partner Rachel Fox in an interview with ITR.
Sam Sholli, September 15, 2023
European Central Bank (editorial only) 2000x.jpg
This week in tax: ECB criticises Italy windfall tax on banks
The ECB warns the tax could leave banks with weaker capital levels, while the UAE publishes guidance on its new corporate tax regime.
Sam Sholli, September 15, 2023
Internal Revenue Serice Sign
Maintaining the tax base in the US and UK: TP and diverted profits tax
Caroline Setliffe and Ben Shem-Tov of Eversheds Sutherland give an overview of the US transfer pricing penalty regime and UK diverted profits tax considerations for multinational companies.
Caroline Setliffe, September 14, 2023
Money large
EY tax revenue grows by 7.5% during bumper year
The result follows what EY said was one of the most successful years in the firm’s history.
Sam Sholli, September 13, 2023