Italy's new dividend withholding and capital gains tax exemption for qualifying European funds by Claudio Valz and Michele Gusmeroli
By: Valz, Claudio
.
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 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 138-B/2021/101/12-2 Recent developments in the enforcement of EU tax law in Ireland | OP 138-B/2021/101/12-3 Eliminating non-dutiable charges from customs value | OP 138-B/2021/101/12-4 Logistics, fulfillment, and the U.K. VAT | OP 138-B/2021/101/12-5 Italy's new dividend withholding and capital gains tax exemption for qualifying European funds | OP 138-B/2021/101/12-6 Indirect tax issues for nonresident companies in Nigeria | OP 138-B/2021/101/1-3 Reshaping the Pillar 2 carveouts | OP 138-B/2021/101/13-1 OECD hybrid rules vs. U.S. DCL rules |
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.
Click on an image to view it in the image viewer
There are no comments for this item.