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.
|Titolo tradotto del contributo||[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|
|Numero di pagine||5|
|Rivista||RIVISTA DI DIRITTO TRIBUTARIO|
|Stato di pubblicazione||Pubblicato - 1998|