WHAT'S GOING ON IN ...: ITALY: RULING ON THE TAXATION OF INCOME DERIVED BY ITALIAN FLOW-THROUGH ENTITIES

Journal
Russo, R.; De Nigris, A.
European Taxation 2006 (Volume 46), No. 8
PriceUSD 45

Details and comments are provide on Ruling No. 171, issued by the Italian tax authorities on 19 December 2005, regarding the tax treatment of income derived by an Italian company that has opted for flow-through taxation in which a company resident in Cyprus participated.