Fiscal Aids: (In)Compatibility with EU Rules ?
Tax aids garanted by EU member states to some enterprises to specific territorial areas are, along with other “aids granted by States”, governed by Rome.
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Italian Tax Reform: Eligibility of New Taxes for U.S. Foreign Tax Credit
In connection with the issuance of Public Law 662/1996 last December (1997 Finance Act), the italian Parliament has delegated authority to the government to draft legislation overhauling many areas of Italian taxation.
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