The article critically discusses a recent tax decision of the Italian Supreme Court, according to which the application of the withholding tax exemption on dividends distributed by Italian Subsidiaries to Parents of other Member States (which is demanded by article 5 of the Parent-Subsidiary Directive) is subject to the effective taxation of such dividends in the latter Member States.
|Numero di pagine||7|
|Rivista||HIGHLIGHTS & INSIGHTS ON EUROPEAN TAXATION|
|Stato di pubblicazione||Pubblicato - 2019|
- taxation of dividends