Impact of Anti-tax Avoidance Directive on Italian CFC legislation

ILO - International Law Office Newsletter 29/03/2019

With Legislative Decree 142 of 29 November 2018, the government transcribed the EU Anti-tax Avoidance Directive (2016/1164/EC) into Italian law. The decree’s new controlled foreign corporation (CFC) rules are applicable from the fiscal year following that in progress on 31 December 2018 (ie, from 2019 for calendar-year taxpayers).

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