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
Resource Information
The item Parent-Subsidiary Directive : discussion of a controversial position taken by the Italian tax authorities represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Parent-Subsidiary Directive : discussion of a controversial position taken by the Italian tax authorities represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
-
- eng
- eng
- 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
- Language
-
- eng
- 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
- Other control number
- et120203.pdf
- Label
- Parent-Subsidiary Directive : discussion of a controversial position taken by the Italian tax authorities
- Other control number
- et120203.pdf
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Parent-Subsidiary-Directive--discussion-of-a/GEe5ZpvOWOw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Parent-Subsidiary-Directive--discussion-of-a/GEe5ZpvOWOw/">Parent-Subsidiary Directive : discussion of a controversial position taken by the Italian tax authorities</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Parent-Subsidiary-Directive--discussion-of-a/GEe5ZpvOWOw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Parent-Subsidiary-Directive--discussion-of-a/GEe5ZpvOWOw/">Parent-Subsidiary Directive : discussion of a controversial position taken by the Italian tax authorities</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
