The Resource Italy's tax treatment of dividends : a chance for harmonization

Italy's tax treatment of dividends : a chance for harmonization

Label
Italy's tax treatment of dividends : a chance for harmonization
Title
Italy's tax treatment of dividends : a chance for harmonization
Creator
Subject
Language
eng
Summary
On February 3, 2004, Italian tax authorities issued ministerial circular 4/E, which clarifies the new treatment of dividends introduced under article 40 of Law Decree 269 of September 2003 and article 1 of Legislative Decree 344/2003. The new law has abolished the old dividend regime, which was based on the so-called imputation system, and replaced it with an exemption regime
Citation source
In: Tax notes international. - Arlington. - Vol. 35 (2004),
http://library.link/vocab/creatorName
Queiroli, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
dividend
Label
Italy's tax treatment of dividends : a chance for harmonization
Instantiates
Publication
Label
Italy's tax treatment of dividends : a chance for harmonization
Publication

Library Locations

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      52.3736660 4.9336932
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