Italy: Tax Court rule on the term applicable for DTC tax credit refund

• Autores: Carmine Rotondaro
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 8, 1999, págs. 329-331
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • In this note the author analyses a number of court decisions that have dealt with the term in which a dividend tax credit refund can be requested under the Italy-United Kingdom and the France-Italy tax treaties.