The comparison of corporate income taxes in Europe has been made more on criteria for the determination of the taxable base and less on the taxpayers. Who they are and what their physiognomy is in other EU tax systems will help to reflect on Italian corporate income taxpayers, from their company law profiles to their tax obligations based on the ability to pay
The Tax Relationship Between Shareholders and Corporations Under Italian and EU Tax Systems / G. Marino. ((Intervento presentato al convegno Selected Topics on Corporate Income Taxpayers tenutosi a Milano nel 2013.
The Tax Relationship Between Shareholders and Corporations Under Italian and EU Tax Systems
G. Marino
2013
Abstract
The comparison of corporate income taxes in Europe has been made more on criteria for the determination of the taxable base and less on the taxpayers. Who they are and what their physiognomy is in other EU tax systems will help to reflect on Italian corporate income taxpayers, from their company law profiles to their tax obligations based on the ability to pay
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