Le modalità di applicazione del rimborso dei crediti d’imposta sui dividendi ai sensi delle convenzioni bilaterali per evitare le doppie imposizioni concluse con Francia e Gran Bretagna

Translated title of the contribution: [Autom. eng. transl.] The procedures for applying the refund of dividend tax credits under bilateral agreements to avoid double taxation concluded with France and Great Britain

Guglielmo Maisto

Research output: Contribution to journal › Article

Abstract

Double taxation conventions concluded by Italy with France and United Kingdom include special rules that allow residents of a other Contracting State to get a refund of an indirect tax credit on dividends paid by a company of the other Contracting State. Applicative aspects of this refund system are analysed in this article.
Translated title of the contribution[Autom. eng. transl.] The procedures for applying the refund of dividend tax credits under bilateral agreements to avoid double taxation concluded with France and Great Britain
Original languageItalian
Pages (from-to)207-211
Number of pages5
JournalRIVISTA DI DIRITTO TRIBUTARIO
Publication statusPublished - 1998

Keywords

  • imposta
  • rimborso

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