Applicability of withholding tax to loans on transfers of receivables in favour of “non-banking” entities
02-19-2018
The substitute tax regime applicable to medium-/long-term loans under articles 15 et seq. of Italian Presidential Decree no. 601/1973 will be extended to deeds of transfers for a consideration of claims arising from loans subject to substitute tax. Transfers of the relevant collaterals or mortgage-backed guarantees in favour of entities other than banks or credit institutions will also be included.
Source: Dirittobancario.it
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| Dirittobancario.it 19.02.2018 | 77.95 KB |  |