Journal of
Italian
Banking
Association
year 100
Italian
Banking
Association
year 100
Archive » January 2019 » The new tax definition of Financial intermediaries
The new tax definition of Financial intermediaries
Enzo MignarriJanuary 2019 - n. 1
Keywords: Intermediari finanziari, normativa, fiscalitÃ
Jel codes: G21, G28, E62
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.
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