The Resource Amendments to the tax regime of capital gains, capital losses and dividends - new tax provisions

Amendments to the tax regime of capital gains, capital losses and dividends - new tax provisions

Label
Amendments to the tax regime of capital gains, capital losses and dividends - new tax provisions
Title
Amendments to the tax regime of capital gains, capital losses and dividends - new tax provisions
Creator
Subject
Language
eng
Summary
This article discusses recently approved legal measures that amend the definition of "foreign shares and instruments assimilated to Italian shares", as well as the tax regime applicable to capital gains realized upon the disposal of shareholdings, capital losses realized upon the disposal of shareholdings, and dividends
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 8 (2006),
http://library.link/vocab/creatorName
  • Serbini, S
  • Flora, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • capital gains tax
  • GAAR
  • pro rata rule
  • losses
  • dividend
Label
Amendments to the tax regime of capital gains, capital losses and dividends - new tax provisions
Instantiates
Publication
Label
Amendments to the tax regime of capital gains, capital losses and dividends - new tax provisions
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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