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Italy: International aspects of the proposed corporate tax reform - a comment

Raffaele Russo

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Abstract

On 26 May 2003 the Italian Ministry of Finance issued draft modifications of the current Income Tax Law. A critical analysis of the corporate tax aspects of the reform and in particular its compatibility with EC and tax treaty law.

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On 26 May 2003 the Italian Ministry of Finance issued draft modifications of the current Income Tax Law. A critical analysis of the corporate tax aspects of the reform and in particular its compatibility with EC and tax treaty law.

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Available abstract

On 26 May 2003 the Italian Ministry of Finance issued draft modifications of the current Income Tax Law. A critical analysis of the corporate tax aspects of the reform and in particular its compatibility with EC and tax treaty law.

Key concepts: Tax treaty, Christian ministry, Corporate tax, Income tax, Law and economics, Tax law, Economics, Tax reform

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