Italy: New dividend and capital gains regime

• Autores: Stefano Serbini, Paola Flora
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 2-3, 2004, págs. 121-127
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • On 27 November 2003 a major reform of the Italian tax system was put in place. The reform will affect the tax treatment of dividends and capital gains in particular. An analysis of the new regime.