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.
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 |
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Lingua originale | Italian |
pagine (da-a) | 207-211 |
Numero di pagine | 5 |
Rivista | RIVISTA DI DIRITTO TRIBUTARIO |
Stato di pubblicazione | Pubblicato - 1998 |
Keywords
- imposta
- rimborso