In tema di applicabilità della libera circolazione dei capitali a dividendi provenienti da Stati terzi e relativi a partecipazioni di controllo e di collegamento

Translated title of the contribution: [Autom. eng. transl.] Regarding the applicability of the free movement of capital to dividends from third States and relating to controlling and liaison shareholdings

Paolo Arginelli

Research output: Contribution to journal › Article › peer-review

Abstract

the article deals with the possibility to apply the free movement of capital with regard to the tax treatment of dividends distributions to group companies resident in non-EU member States
Translated title of the contribution[Autom. eng. transl.] Regarding the applicability of the free movement of capital to dividends from third States and relating to controlling and liaison shareholdings
Original languageItalian
Pages (from-to)114-136
Number of pages23
JournalRIVISTA DI DIRITTO TRIBUTARIO
Publication statusPublished - 2013

Keywords

  • libera circolazione dei capitali

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