Soggetti non residenti e rimborso d’imposta sulle plusvalenze su partecipazioni

Translated title of the contribution: [Autom. eng. transl.] Non-resident subjects and tax refund on capital gains on equity investments

Research output: Contribution to journalArticle

Abstract

The essay constitutes a comment to a judgement relating to the tax applied at source by the Italian intermediary on capital gains earned by non-resident taxpayers.
Translated title of the contribution[Autom. eng. transl.] Non-resident subjects and tax refund on capital gains on equity investments
Original languageItalian
Pages (from-to)97-103
Number of pages7
JournalSTRUMENTI FINANZIARI E FISCALITÀ
Volume2
Publication statusPublished - 2011

Keywords

  • capital gains
  • non resident
  • plusvalenze
  • rimborso d'imposta
  • tax refound

Fingerprint

Dive into the research topics of '[Autom. eng. transl.] Non-resident subjects and tax refund on capital gains on equity investments'. Together they form a unique fingerprint.

Cite this