The influence of EU law and OECD initiatives on corporate tax design in Italy

Andrea Manzitti

Abstract


The articles illustrates the major corporate tax reforms occurred in Italy in the past 3 decades and compares them with the international soft and hard law initiatives on corporate taxation. It shows how Italy has often be at the forefront of the changes and, in some cases, led the way in designing new tax concepts which have been late on adopted as global standards.

Keywords


tax; corporation tax; international tax; tax harmonisation; tax cooperation



DOI: 10.6092/issn.2036-3583/9714

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