The Resource A curious Italian Supreme Court decision on cross-border dividend distributions

A curious Italian Supreme Court decision on cross-border dividend distributions

Label
A curious Italian Supreme Court decision on cross-border dividend distributions
Title
A curious Italian Supreme Court decision on cross-border dividend distributions
Creator
Subject
Language
eng
Summary
This article analyses a recent Italian Supreme Court decision regarding the tax treaty entitlement of a Japanese fund concerning dividends distributed by Italian companies through a U.S. limited liability partnership
Citation source
In: Tax notes international. - Falls Church. - Vol. 54 (2009),
http://library.link/vocab/creatorName
Succio, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • dividend
  • limited liability partnership
  • beneficial ownership
Label
A curious Italian Supreme Court decision on cross-border dividend distributions
Instantiates
Publication
Label
A curious Italian Supreme Court decision on cross-border dividend distributions
Publication

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