The new tax definition of Financial intermediaries

Enzo Mignarri
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Enzo Mignarri: Università di Siena

BANCARIA, 2019, vol. 1, 54-61

Abstract: 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

JEL-codes: E62 G21 G28 (search for similar items in EconPapers)
Date: 2019
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