The Resource Ruling on the application of the Italian CFC rules to a Maltese international trading company
Ruling on the application of the Italian CFC rules to a Maltese international trading company
Resource Information
The item Ruling on the application of the Italian CFC rules to a Maltese international trading company 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 Ruling on the application of the Italian CFC rules to a Maltese international trading company 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
- Details and comments are provided regarding a recent Italian ruling on the application of the Italian controlled foreign company (CFC) rules to a Maltese International Trading Company and the tax treatment of the imputation credit and the refund of the corporate income tax granted by Malta to an Italian resident shareholder receiving dividends from a Maltese company
- Language
- eng
- Label
- Ruling on the application of the Italian CFC rules to a Maltese international trading company
- Title
- Ruling on the application of the Italian CFC rules to a Maltese international trading company
- Language
- eng
- Summary
- Details and comments are provided regarding a recent Italian ruling on the application of the Italian controlled foreign company (CFC) rules to a Maltese International Trading Company and the tax treatment of the imputation credit and the refund of the corporate income tax granted by Malta to an Italian resident shareholder receiving dividends from a Maltese company
- Citation source
- In: European taxation. - Amsterdam. - Vol. 46 (2006),
- http://library.link/vocab/creatorName
- Russo, R. (Raffaele)
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- CFC
- imputation system
- Label
- Ruling on the application of the Italian CFC rules to a Maltese international trading company
- Label
- Ruling on the application of the Italian CFC rules to a Maltese international trading company
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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/Ruling-on-the-application-of-the-Italian-CFC/LF22bHEx26Y/" 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/Ruling-on-the-application-of-the-Italian-CFC/LF22bHEx26Y/">Ruling on the application of the Italian CFC rules to a Maltese international trading company</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="https://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/Ruling-on-the-application-of-the-Italian-CFC/LF22bHEx26Y/" 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/Ruling-on-the-application-of-the-Italian-CFC/LF22bHEx26Y/">Ruling on the application of the Italian CFC rules to a Maltese international trading company</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
