| 000 | 01204nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c143954 _d143954 |
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| 003 | ES-MaIEF | ||
| 005 | 20210421134342.0 | ||
| 007 | ta | ||
| 008 | 210421t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968892 _aValz, Claudio |
|
| 245 |
_aItaly's new dividend withholding and capital gains tax exemption for qualifying European funds _c by Claudio Valz and Michele Gusmeroli |
||
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_944386 _aFONDOS DE INVERSION |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 650 | 4 |
_947531 _aINVERSIONES |
|
| 650 | 4 |
_aPLUSVALIAS _943197 |
|
| 650 | 4 |
_aITALIA _947518 |
|
| 650 | 4 |
_aEXENCIONES TRIBUTARIAS _944038 |
|
| 700 | 1 |
_949831 _aGusmeroli, Michele |
|
| 773 | 0 |
_9164743 _oOP 138-Bis/2021/101/12 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 12, March 22 2021, p. 1557-1562 |
|
| 942 | _cART | ||