Valz, Claudio
Italy's new dividend withholding and capital gains tax exemption for qualifying European funds / by Claudio Valz and Michele Gusmeroli .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine Italy's new tax exemption for some EU and European Economic Area investment funds on Italian-source dividends and capital gains, providing insight regarding the regime's history and relevant EU jurisprudence.
FONDOS DE INVERSION
UNION EUROPEA
INVERSIONES
PLUSVALIAS
ITALIA
EXENCIONES TRIBUTARIAS
Gusmeroli, Michele
Tax Notes International 1048-3306v. 101, n. 12, March 22 2021, p. 1557-1562
Italy's new dividend withholding and capital gains tax exemption for qualifying European funds / by Claudio Valz and Michele Gusmeroli .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine Italy's new tax exemption for some EU and European Economic Area investment funds on Italian-source dividends and capital gains, providing insight regarding the regime's history and relevant EU jurisprudence.
FONDOS DE INVERSION
UNION EUROPEA
INVERSIONES
PLUSVALIAS
ITALIA
EXENCIONES TRIBUTARIAS
Gusmeroli, Michele
Tax Notes International 1048-3306v. 101, n. 12, March 22 2021, p. 1557-1562