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Resumen de Ruling on the application of the Italian CFC rules to a Maltese international trading company

Raffaele Russo

  • Details and comments are provided regarding a recent Italian ruling on the application of the Italian controlled foreign company (CFC) rules to a Maltese International Trading Company and the tax treatment of the imputation credit and the refund of the corporate income tax granted by Malta to an Italian resident shareholder receiving dividends from a Maltese company.


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