28 May 2013

Publications

4 January 2012

New Italian tax measures: notional interest deduction and new IRAP allowances

Download File

New Italian tax measures: notional interest deduction and new IRAP allowances

Download PDF
68Kb | English

Related Papers

On 6 December 2011 the Italian Government issued a Decree Law 201 containing a set of extraordinary measures to address the financial crisis and stabilise public finances. The new measures include a new inotional interest deduction on new equity injections and new deductions in
computing the IRAP taxable basis. The existing municipal property tax will be replaced with a new property tax.
This briefing outlines the new relevant provisions.

Download Full Report