Participation exemption for inbound dividends and anti-tax-haven rules

Journal
Author
Caumont Caimi, C.; Franzè, R.
Country
Italy
Published Date
Issue
European Taxation 2001 (Volume 41), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This note discusses recent changes in the participation exemption on inbound dividends and anti-tax-haven rules.