Piazzale Europa 1
Trieste, Trieste 34127
Italy
University of Trieste School of Law
company restructuring, roll over relief, cross-border mergers and acquisitions, tax avoidance, business purpose
Estate Tax, Inheritance and Gift Tax, Back-Tax Theory, Taxing Inheritance as Income, Double Taxation
inheritance tax, gift tax, stamp duty, benefit principle, property tax, wealth tax, inequality, redistribution principle, income tax, tax base, double taxation
Italy's 1970s Tax Reform, Income Taxation, Taxation of Corporate Profits, Double Taxation of Dividends, The Assessment of Business Profits
Digital Services Tax, Value Creation, Sectoral Levy, Excise Tax, Gross-Receipt Taxes
Turnover Taxes, Gross-Receipts Taxes, Digital Services Taxes, Taxation of Presumptive Income, Progressive Corporate Tax
Tax Avoidance, ATAD, Italian GAAR, Non-Genuine Arrangements, Principal Purpose Test, Economic Substance, Penalties
Excess Profits Taxes, Windfall Taxes
Windfall Taxes, Excess Profits Taxes
