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| Author: | Galli, C. |
| Title: | Anti-avoidance provisions, fictitious interposition and conduit companies |
| Journal: | European Taxation
1994 : VOL. 34:6, p. 175-178 |
| Index terms: | ITALY LAW COMPANIES |
| Language: | eng |
| Abstract: | In this article the author discusses whether a recent provision enacted in Italian law is effective in counteracting the use of conduit companies. In recent years, the tax authorities is Italy have paid increasing attention to tax avoidance and tax fraud due to the development and use of more complex domestic and international business structures. This article analyses one of the recent provisions that attempts to counteract certain domestic and international business structures set up by taxpayers. |
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