A tentative application of the anti- avoidance clause affecting mergers and acquisitions - as recently introduced in the Italian tax system by Article 10 of Law No. 408 of 29 December 1990 - Intertax View A tentative application of the anti- avoidance clause affecting mergers and acquisitions - as recently introduced in the Italian tax system by Article 10 of Law No. 408 of 29 December 1990 by - Intertax A tentative application of the anti- avoidance clause affecting mergers and acquisitions - as recently introduced in the Italian tax system by Article 10 of Law No. 408 of 29 December 1990 20 2 Intertax