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On “Rivista della Guardia di Finanza” (Issue no. 3/2023) Alberto Trabucchi, along with Stefano Grilli, continues the analysis of the complex coordination between the global 15% minimum taxation provisions and the CFC rules – both from an OECD (Model Rules under Pillar 2) and an EU (Directive 2022/2523/EU) perspective.

After the 1st publication at the end of 2022, the new contribution entitled “Interazioni tra la normativa CFC e il Pillar 2 – Parte II” analyses some additional practical aspects of the application of the coordination rules.

Rivista GdF n. 3_2023

Interazioni tra la normativa CFC e il Pillar 2_Parte II_Trabucchi_Grilli