Italy: Taxation of small and medium-sized enterprises

• Autores: Claudio Sacchetto, Marco Barassi
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 12, 2000, págs. 546-553
• Idioma: inglés
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• Resumen

  • The most striking difference between the Italian SME regime and the ordinary tax regime lies in the possibility of opting for simplified formal requirements. In the third and final article in a series on SMEs, the authors focus on the income taxation of small enterprises.