WHAT'S GOING ON IN...: ITALY: IMPLICATIONS OF NEW TAX CREDIT ON DIVIDENDS FOR UK SHAREHOLDERS IN ITALIAN COMPANIES

Journal
Author
Moretti, G.; Yeo, S.; Di Paco, M.
Country
Italy
Published Date
Issue
European Taxation 2000 (Volume 40), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Italy has changed the way tax credits on dividends distributed to shareholders of an Italian stock company are recognized. The changes affect UK and French residents under their tax treaties with Italy. This note investigates some of the implications.