Francesco Cardone

Junior partner LED Taxand

+39 02 494 864

Contact

Published by this author:

Sponsored by LED Taxand

Mandatory disclosure rule in Italy under DAC6

Guido Arie Petraroli and Francesco Cardone of LED Taxand analyse the DAC6 Directive in Italy focusing on the tax saving test, main benefit test and hallmark C1, in relation to inter-company debt financing.

Francesco Cardone, March 16 2021