Alberto Trabucchi takes part as a speaker at the meeting on Implementation of the ATAD directive/CFC rules in Italy and international comparison, organized by IFA Italy in Milan on September 24th.
Alberto Trabucchi deals with the new rules contained in the recent draft documents published for public consultation by Agenzia delle entrate on the determination of the level of taxation of the controlled foreign companies and he highlights the main issues concerning the so called “effective tax rate test”.
IFA – Attuazione della direttiva ATAD CFC in Italia e confronto internazionale_24.09.21