Italy: Cross-border financial leasing transactions : some income tax implications

• Autores: Paola Flora, Stefano Serbini
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 9, 2003, págs. 320-325
• Idioma: inglés
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• Resumen

  • The main income tax issues of cross-border leasing are analysed, with special attention is paid to leasing agreements signed and executed between a non-resident lesser and an Italian resident lessee concerning moveable assets.