Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

The Tax Treatment of Network Contracts

The Tax Treatment of Network Contracts In April 2009, Italy adopted a law on the 'network contract', under the auspices of the Small Business Act (SBA), aimed at enhancing collaboration among enterprises to increase their potential for innovation, research, and development. This article provides a brief description of the essential elements of the network contract under Italian law as well as the fiscal measures introduced by Article 42 of Law Decree No. 78 of 31 May 2010 in order to support company networks. In conclusion, we will briefly examine the reasons why such fiscal measures were not considered a State aid by the European Commission. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

The Tax Treatment of Network Contracts

EC Tax Review , Volume 20 (5) – Jan 1, 2011

Loading next page...
 
/lp/kluwer-law-international/the-tax-treatment-of-network-contracts-UV8DpdLZwL
Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
0928-2750
Publisher site
See Article on Publisher Site

Abstract

In April 2009, Italy adopted a law on the 'network contract', under the auspices of the Small Business Act (SBA), aimed at enhancing collaboration among enterprises to increase their potential for innovation, research, and development. This article provides a brief description of the essential elements of the network contract under Italian law as well as the fiscal measures introduced by Article 42 of Law Decree No. 78 of 31 May 2010 in order to support company networks. In conclusion, we will briefly examine the reasons why such fiscal measures were not considered a State aid by the European Commission.

Journal

EC Tax ReviewKluwer Law International

Published: Jan 1, 2011

There are no references for this article.