Journal of
Italian
Banking
Association

year 100
 

Archive » October 2019 » Atad directive and companies’ interest deductibility in Italy

Atad directive and companies’ interest deductibility in Italy

Enzo Mignarri
October 2019 - n. 10
Keywords: Interessi passivi, imprese, tassazione
Jel codes: H20, H32

Legislative Decree no. 142/2018 has transposed into Italian law the Atad directive (1 and 2), which contains rules against tax avoidance practices that directly affect the internal market. In particular, important innovations concern the deductibility of the interest expense of companies.

Interested in this paper?
Buy the issue