Italy: Taxation of the deemed dividends of non-resident companies and the anticipated corporate income tax amendments

• Autores: Tancredi Marino
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 11, 2005, págs. 517-519
• Idioma: inglés
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• Resumen

  • This note discusses the contents of Art. 44 of the Italian Income Tax Code with regard to foreign-source deemed dividends and comments on the likely developments and the implications for cross-border financial transactions