Journal of
Italian
Banking
Association


year 100
 

Archive » January 2019 » The new tax definition of Financial intermediaries

The new tax definition of Financial intermediaries

Enzo Mignarri
January 2019 - n. 1
Keywords: Intermediari finanziari, normativa, fiscalità
Jel codes: G21, G28, E62

The Italian Decree implementing the Anti-Tax Avoidance Directive introduces the new definitions of financial intermediaries, financial holding companies and non-financial holding companies, which are relevant for corporate income tax (Ires) and regional tax (Irap) purposes.

 

Interested in this paper?
Buy the issue