Article

The taxation of dividends paid to Italian and European residents

January 2010

Source
RePEc

Authors:

University of Siena

The legislation on dividends paid by companies resident in Italy to residents of other European countries has been modified after the remarks concerning disparity of treatment.These amendments focused on the tax options available to the operators concerned and the current legislation recognizes basically equal treatment to dividends paid to individuals resident in the Eu and the Eea in respect to those paid to persons resident in Italy

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