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Beck'sches Handbuch Umwandlungen International
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5. Teil. Grenzüberschreitende Umwandlungen in ausgewählten Ländern
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E. Italien
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III. Other cross-border Transfer Structures
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2. Tax consequences
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a) Italian tax regime applicable to an Italian contributing company
- aa) Contribution of qualified participation into an Italian company in exchange for shares or quotas
- bb) Contribution of a business as a going concern in exchange for shares or quotas
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a) Italian tax regime applicable to an Italian contributing company
-
2. Tax consequences
-
III. Other cross-border Transfer Structures
-
E. Italien
-
5. Teil. Grenzüberschreitende Umwandlungen in ausgewählten Ländern