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La tassazione dei dividendi di fonte estera: i problemi di compatibilità con le libertà fondamentali e la normativa secondaria

Translated title of the contribution: [Autom. eng. transl.] Taxation of foreign-source dividends: problems of compatibility with fundamental freedoms and secondary legislation
  • Paolo Arginelli

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

Abstract

[Autom. eng. transl.] The article analyzes the compatibility with the primary law of the European Union of the internal discipline of a Member State which adopts different systems of elimination of economic double taxation in relation to domestic source dividends and dividends from foreign sources
Translated title of the contribution[Autom. eng. transl.] Taxation of foreign-source dividends: problems of compatibility with fundamental freedoms and secondary legislation
Original languageItalian
Pages (from-to)237-273
Number of pages37
JournalRIVISTA DI DIRITTO TRIBUTARIO
Publication statusPublished - 2007

Keywords

  • Diritto dell'Unione europea
  • Libera circolazione dei capitali
  • Libertà di stabilimento
  • Tassazione dei dividendi di fonte estera

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