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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
- a) Italian tax regime applicable to an Italian contributing company
- b) Italian tax regime applicable to a non-resident contributing company
- c) Special tax regime for the EU contribution of a business as a going concern
- d) Special tax regime applicable to EU contributions of shares or quotas
- e) Transfer taxes
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2. Tax consequences
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III. Other cross-border Transfer Structures
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E. Italien
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5. Teil. Grenzüberschreitende Umwandlungen in ausgewählten Ländern