Publications
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Introduzione
Intra-group financing arrangements represent, for multinational groups, useful instruments to manage debt and liquid assets in an efficient manner. Given its importance for both national and foreign investors, this article will provide an overview – from a corporate, tax and accounting perspective – of intra-group loans in Italy, also focusing on the treatment of interest-free loans, from the perspective of both the tax authorities and the Supreme Court. The main issues surrounding intra-group interest-free loans is the application (or not) of ...
Discover the full article - first published on IBFD (issue no. 4, vol. 19, July/August 2017).
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