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Archive » December 2015 » New Italian rules on interest deductibility by industrial and commercial companies

New Italian rules on interest deductibility by industrial and commercial companies

Enzo Mignarri
December 2015 - n. 12
Jel codes: H29, H32

The rules on interest deductibility by industrial and commercial companies have been recently modified by the Italian Decree 147/2015, that eliminates some restrictions, while containing still distortions for corporate groups

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