Tax treatment of international cash pooling arrangements

Journal
Tredicine, S.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2002 (Volume 4), No. 4
PriceUSD 45

This article provides a complete and thorough overview of the main aspects of cash pooling arrangements and their tax treatment in Italy. The topic is dealt with in the appropriate civil law framework but with a clear focus on the tax issues.