Amendments to the tax regime for foreign deemed dividends: remarks and open issues

• Autores: Tancredi Marino
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 4, 2006, págs. 175-177
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The Italian government has finally issued a Decree amending critical areas of the 2004 corporate tax reform. The Decree is important as it amends the tax treatment of foreign deemed dividends with effect from 1 January 2006, i.e. the proceeds accruing on participating financial instruments that do not entitle the holder to part of the share capital or the net worth of a company.