{"id":6661,"date":"2018-05-25T18:25:46","date_gmt":"2018-05-25T16:25:46","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/the-reorganization-of-a-corporate-group-and-the-exercise-of-income-tax-consolidation-regime-doesnt-not-procure-undue-tax-benefits-and-tax-avoidance\/"},"modified":"2024-03-19T11:58:07","modified_gmt":"2024-03-19T10:58:07","slug":"the-reorganization-of-a-corporate-group-and-the-exercise-of-income-tax-consolidation-regime-doesnt-not-procure-undue-tax-benefits-and-tax-avoidance","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/the-reorganization-of-a-corporate-group-and-the-exercise-of-income-tax-consolidation-regime-doesnt-not-procure-undue-tax-benefits-and-tax-avoidance\/","title":{"rendered":"The reorganization of  a Corporate Group and the exercise of income  Tax Consolidation Regime doesn\u2019t not procure undue tax benefits and tax avoidance"},"content":{"rendered":"<p>The Italian Tax Revenue Agency with Resolution n. 40\/E of 17 May 2018 stated that when the taxpayer, through legitimate transactions, procure tax benefits there is not abuse of the law.<\/p>\n<p>In this case the Corporate Group elected domestic tax consolidation and with this transaction produced significant tax economic effects.<\/p>\n<p>The rule is that transactions which produce tax benefits may not be considered tax avoidance when they comply with tax laws principles.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Italian Tax Revenue Agency with Resolution n. 40\/E of 17 May 2018 stated that when the taxpayer, through legitimate transactions, procure tax benefits there is not abuse of the law. In this case the Corporate Group elected domestic tax consolidation and with this transaction produced significant tax economic effects. The rule is that transactions [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":8150,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"class_list":["post-6661","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The reorganization of a Corporate Group and the exercise of income Tax Consolidation Regime doesn\u2019t not procure undue tax benefits and tax avoidance - Andersen Italy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/the-reorganization-of-a-corporate-group-and-the-exercise-of-income-tax-consolidation-regime-doesnt-not-procure-undue-tax-benefits-and-tax-avoidance\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The reorganization of a Corporate Group and the exercise of income Tax Consolidation Regime doesn\u2019t not procure undue tax benefits and tax avoidance - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"The Italian Tax Revenue Agency with Resolution n. 40\/E of 17 May 2018 stated that when the taxpayer, through legitimate transactions, procure tax benefits there is not abuse of the law. In this case the Corporate Group elected domestic tax consolidation and with this transaction produced significant tax economic effects. 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