Books and Articles

03-04-2014 - Mutui erogati da banche estere a clienti italiani persone fisiche

The provision of loans from foreign banks without permanent establishment in Italy to Italian private clients implies several cross border issues for the non-resident lender. In particular, it is difficult to assess the correct tax treatment of the interest received by the non-resident recipient from a corporate income tax perspective and the risk that the activites carried out in Italy by the non-rsident without a fixec place of business in Italy qualify a dependent agent permanent establishment. 


MIOTTO F. F., Mutui erogati da banche estere a clienti italiani persone fisiche, in Fiscalità & Commercio internazionale, n. 3, 2014, pp. 5-9. 


 

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