Italy: Parent-Subsidiary Directive : discussion of a controversial position taken by the Italian tax authorities

• Autores: Antonio Russo, Davide Morabito
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 12, 2002, págs. 501-506
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This article clarifies the direct and continuous holding period requirements under Italian law and analyses the position recently taken by the Italian tax authorities in respect of the holding requirements applicable to the withholding tax exemption.