The Resource The new tax credit regime on dividends : effects on existing treaties

The new tax credit regime on dividends : effects on existing treaties

Label
The new tax credit regime on dividends : effects on existing treaties
Title
The new tax credit regime on dividends : effects on existing treaties
Creator
Subject
Summary
Outlines the provisions introduced in Italy by the Legislative Decree No. 467 of 8 December 1997, concerning the abolition of the equalization tax and the reform of the dividend tax credit. In particular, the effects of the Decree on treaty provisions providing for the refund of the equalization tax and/or the dividend tax credit to certain non-resident shareholders are examined
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 53 (1999),
http://library.link/vocab/creatorName
  • Valente, P
  • Magenta, M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • dividend
  • credit method
Label
The new tax credit regime on dividends : effects on existing treaties
Instantiates
Publication
Label
The new tax credit regime on dividends : effects on existing treaties
Publication

Library Locations

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