No withholding tax exemption. Effective taxation of dividends. Parent-Subsidiary Directive. Italian Supreme Court

Paolo Arginelli, M. Tenore

Risultato della ricerca: Contributo in rivistaArticolo in rivista

Abstract

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.
Lingua originaleEnglish
pagine (da-a)9-15
Numero di pagine7
RivistaHIGHLIGHTS & INSIGHTS ON EUROPEAN TAXATION
Volume2019
Stato di pubblicazionePubblicato - 2019

Keywords

  • taxation of dividends

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