Italy: Rules Governing the Taxation of Intra-Group Dividends Paid by a German Subsidiary Company to an Italian Parent Company

Paolo Arginelli, Guglielmo Maisto

Risultato della ricerca: Contributo in libroChapter

Abstract

The three decisions discussed in this contribution concern the application article 24(2)(b) of the Germany-Italy Income and Capital Tax Treaty (1989), which provides that dividends paid by German subsidiaries to their Italian parent companies shall be excluded from the Italian tax base. In particular, the Italian Supreme Court dealt with the following issues of interpretation: (i) whether that exclusion is implicitly subject to the condition that those dividends are taxed in Germany upon distribution; and (ii) whether that provision should be regarded as abrogated due to the entry into force of the EU Parent-Subsidiary Directive (implemented by Italy through a domestic provision exempting 95% of the dividends received by resident parent companies and paid by their domestic or foreign subsidiaries).
Lingua originaleEnglish
Titolo della pubblicazione ospiteTax Treaty Case Law around the Globe 2020
Pagine287-295
Numero di pagine9
Volume2020
Stato di pubblicazionePubblicato - 2021

Serie di pubblicazioni

NomeTax Treaty Case Law Series

Keywords

  • Dividends

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