Italy: Equity and debt instruments : the new definition in the tax reform and the tax consequences

• Autores: Stefano Serbini, Paola Flora
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 1, 2005, págs. 19-24
• Idioma: inglés
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• Resumen

  • Discusses the new rules regarding equity and debt instruments, with particular emphasis on the implications for financing in Italy.