Turin tax court denies treaty residence state dividend exemption absent source taxation

• Autores: Paolo F. Tripoli
• Localización: European taxation, ISSN 0014-3138, Vol. 51, Nº. 6, 2011, págs. 260-262
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This article discusses a recent decision of the Turin Tax Court wherein the Court ruled that an Italian taxpayer shall not benefit from a full corporate tax exemption on dividends received from a German subsidiary despite the tax treaty provision that exempted the dividends from residence taxation due to the fact that no source taxation was levied in Germany.