Italy: The tax regime for medium-long term loans

• Autores: Paola Flora, Smeralda Saffirio
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 3, 2002, págs. 118-122
• Idioma: inglés
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• Resumen

  • Overview of a substitute tax that ordinarily applies on medium-long-term loans executed in Italy irrespective of the country of residence, for tax purposes, of the lender and borrower.