The Resource An analysis of Italy's implementing legislation for the EC Parent/Subsidiary Directive

An analysis of Italy's implementing legislation for the EC Parent/Subsidiary Directive

Label
An analysis of Italy's implementing legislation for the EC Parent/Subsidiary Directive
Title
An analysis of Italy's implementing legislation for the EC Parent/Subsidiary Directive
Creator
Subject
Summary
This article examines the implementation in Italian legislation of the EC Parent/Subsidiary Directive, regarding the common system of taxation applicable to profit distributions between parent companies and subsidiaries located in different member states. The authors examine the the tax treatment applicable to inbound and outbound profit distributions that benefit from the system of double taxation relief provided by the directive
Citation source
In: Tax notes international. - Arlington. - Vol. 6 (1993),
http://library.link/vocab/creatorName
  • Fantozzi, A
  • Manganelli, A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • Parent-Subsidiary Directive
  • dividend
  • imputation system
Label
An analysis of Italy's implementing legislation for the EC Parent/Subsidiary Directive
Instantiates
Publication
Label
An analysis of Italy's implementing legislation for the EC Parent/Subsidiary Directive
Publication

Library Locations

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