TUIR definition
TUIR means Presidential Decree No. 917 of 22 December 1986 and subsequent amendments and additions.
TUIR means Testo Unico delle Imposte sui Redditi (Legge 22 dicembre 1986, n. 917). The list referred to in the Ministerial Decree issued pursuant to Article 168-bis is published on the website of Agenzia delle Entrate at the following webpage: http://www.agenziaentrate.gov.it/wps/content/Nsilib/Nsi/Documentazione/Fiscalita+internazionale/White+list+e+Autocertificazione/Elenco
TUIR means Presidential Decree No. 917 of 22 December 1986.
Examples of TUIR in a sentence
As of 1 January 2021 UK parent companies are no longer entitled to opt for the so-called horizontal tax consolidation, whereby a resident subsidiary or an Italian permanent establishment of a non-resident subsidiary acts as consolidating company (section 117 (2-bis) of the Italian Tax Code (TUIR)).
The Italian taxable person may claim such withholding tax, fully or in part, by means of the tax credit for foreign taxes pursuant to section 165 of Italian Tax Code (TUIR).
More Definitions of TUIR
TUIR. : means Presidential Decree No. 917 of December 22, 1986, as amended and supplemented. "Encumbrances": means any encumbrance of a real nature, including (but not limited to) any security interest, usufruct, assignment by way of guarantee or other encumbrance of a similar nature relating to tangible or intangible assets and/or present and future credits (excluding any form of personal guarantee, as well as easements and other encumbrances in rem that do not appreciably limit the use of the asset) having the purpose or effect of constituting an asset as collateral in the interest of the constituent or third parties.