Trends in Company Income Taxation with Special Reference to Merger and Acquisition Transactions

Journal
Gangemi, B.
Italy
Bulletin for International Taxation 2010 (Volume 64), No. 8/9
PriceUSD 45

In this article, the author examines the major developments in company taxation in the recent past in Italy, focusing on those affecting merger and acquisition (M&A) transactions. Reference is also made to recent trends regarding anti-avoidance provisions, due to their effects on M&A transactions.