Italy's new dividend withholding and capital gains tax exemption for qualifying European funds by Claudio Valz and Michele Gusmeroli
By: Valz, Claudio
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Contributor(s): Gusmeroli, Michele.
Material type: 
ArticlePublisher: 2021Subject(s): FONDOS DE INVERSION | UNION EUROPEA | INVERSIONES | PLUSVALIAS | ITALIA | EXENCIONES TRIBUTARIAS
In:
Tax Notes International v. 101, n. 12, March 22 2021, p. 1557-1562Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/12-5 (Browse shelf) | Available | OP 138-B/2021/101/12-5 |
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.
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