IRPEG

AcronymDefinition
IRPEGImposta sul Reddito delle Persone Giuridiche
References in periodicals archive ?
A two tier system has been introduced whereby income gains attributable to increases in own capital are subject to a lower tax rate of 19 per cent,(1) while the ordinary 37 per cent corporate tax rate (Imposte sui redditi delle persone giuridiche, IRPEG) continues to apply to residual profits.
* A year later, it instituted both a progressive personal income tax (IRPEF), substituting for the real estate (personal property and land), personal and family taxes, and a corporation tax (IRPEG), replacing company taxes.
Under the Italian Law and Decree, banks merging or undergoing a restructuring programme would benefit from a reduced income tax (IRPEG) of 12.5%, for five years, for income put into a special reserve, starting from the date of the merger or restructuring.