The Resource Parent-Subsidiary Directive : discussion of a controversial position taken by the Italian tax authorities

Parent-Subsidiary Directive : discussion of a controversial position taken by the Italian tax authorities

Label
Parent-Subsidiary Directive : discussion of a controversial position taken by the Italian tax authorities
Title
Parent-Subsidiary Directive : discussion of a controversial position taken by the Italian tax authorities
Creator
Subject
Language
eng
Summary
This article clarifies the direct and continuous holding period requirements under Italian law and analyses the position recently taken by the Italian tax authorities in respect of the holding requirements applicable to the withholding tax exemption
Citation source
In: European taxation. - Amsterdam. - Vol. 42 (2002),
http://library.link/vocab/creatorName
  • Russo, A
  • Morabito, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • Parent-Subsidiary Directive
  • dividend
  • withholding tax
  • exemption
Label
Parent-Subsidiary Directive : discussion of a controversial position taken by the Italian tax authorities
Instantiates
Publication
Label
Parent-Subsidiary Directive : discussion of a controversial position taken by the Italian tax authorities
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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