SUMMARY §7.01 Introduction §7.02 The Essential Core of the Italian Law of Transposition §7.03 Exclusions and Derogations §7.04 The Rules of National Group Taxation §7.05 Failure to Foresee Remedies for Avoiding Double Taxation §7.06 Failure to Exercise the Options Regarding the ‘De Minimis’ and ‘Standalone’ Clauses §7.07 Stand-alone Clause and the European Principle of Proportionality §7.08 Principle of Proportionality and Solely National Corporate Groups §7.09 Principle of Proportionality and the Need for a General Escape Clause §7.10 Italian Problems of Constitutional Legitimacy: The Need for a General Escape Clause Also in Respect of Article 53 of the Italian Constitution §7.11 Article 4 ATAD and Italian Constitutional ‘Counter-Limits’
PART II The Interest Limitation Rule in the ATAD: Issues of Implementation CHAPTER 7 Italy
Giuseppe Vanz
2020-01-01
Abstract
SUMMARY §7.01 Introduction §7.02 The Essential Core of the Italian Law of Transposition §7.03 Exclusions and Derogations §7.04 The Rules of National Group Taxation §7.05 Failure to Foresee Remedies for Avoiding Double Taxation §7.06 Failure to Exercise the Options Regarding the ‘De Minimis’ and ‘Standalone’ Clauses §7.07 Stand-alone Clause and the European Principle of Proportionality §7.08 Principle of Proportionality and Solely National Corporate Groups §7.09 Principle of Proportionality and the Need for a General Escape Clause §7.10 Italian Problems of Constitutional Legitimacy: The Need for a General Escape Clause Also in Respect of Article 53 of the Italian Constitution §7.11 Article 4 ATAD and Italian Constitutional ‘Counter-Limits’
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