Dividend flows : treaty rules or the Parent-Subsidiary Directive? The Italy-France experience

Journal
Gazzo, M.; Girard, J-M.; Demenge, P.
Bulletin for International Taxation 2001 (Volume 55), No. 5
PriceUSD 45

Examines the complexity of the domestic tax systems and the interaction of the provisions on cross-border dividends in bilateral tax treaties through examples of dividend flows between an Italian company and its French shareholder and the reverse situation, where a French company distributes dividends to its Italian shareholder.