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Italy: New CFC Legislation

New provisions concerning the taxation of income generated by Controlled (CFC Legislation) have recently been introduced. Indeed, two different bills of law were presented to Parliament on 15 November 1999 and 15 march 2000. The latter was approved, with certain amendments, by the Senate on 5 July 2000 and by the Chamber of Deputies on 4 October 2000 and was finally included in the Law N. 342 of 21 November 200, which has been published in Official Gazette N. 276 of 25 November 2000.


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