Aggregation features in new Italian group consolidation rules

September 20 2004

Show more sharing options

By Richard Murphy and Giuseppe Moretti of Studio Associato Consulenza legale e tributaria in Italy

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

Energy (August 2004)

more across site & shared bottom lb ros

More from across our site

Direct Tax

Top IRS lawyer demoted and replaced over DOGE clash: reports

William Paul is being replaced as IRS chief counsel just two months after starting, it is understood

Sam Sholli, March 14 2025

Indirect Tax

This week in tax: EU’s tax chief rejects Trump’s critical VAT comments

Wopke Hoekstra implored US officials to ‘truly look into the facts’; in other news, the EU Council has reached a political agreement on DAC9

Sam Sholli, March 14 2025

Indirect Tax

Opinion: Trump’s tariffs bluster benefits no-one, except maybe tax advisers

The US president’s flippant approach to international trade will cause chaos for corporations, but there are opportunities for intrepid tax advisers

Tom Baker, March 13 2025

Transfer Pricing

Czech Republic TP ruling branded ‘significant resource’ for taxpayers

The ruling underscores that tax authorities must provide ‘detailed, well-supported, and logically sound justifications’ when determining reference prices in tax assessments, one expert told ITR

Sam Sholli, March 13 2025

Direct Tax

How the EU’s Digital Operational Resilience Act will impact tax

Tax teams and the IT experts they rely on should be wary of increased compliance, says Richard Sampson, chief revenue officer at Tax Systems

Richard Sampson, March 12 2025

Direct Tax

Bär & Karrer succeeds in Swiss supreme court tax ruling

The law firm was representing a businessman in the commodities sector who had previously been convicted of tax fraud

Sam Sholli, March 11 2025

Direct Tax

‘Troubling and unhelpful’: Tax experts on Trump’s trade war

One expert last month predicted the short-term impact of tariffs would be “devastating” for both Canada and the US, particularly if the former instituted retaliatory measures

Sam Sholli, March 11 2025

Rankings analysis