Italy: Supreme Court rules on the deductibility of head office expenses

• Autores: Carmine Rotondaro
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 6, 2000, págs. 239-244
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • A decision of the Italian Supreme Court provides, for the first time, some general principles on the deductibility of head office costs.