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

Journal
Moretti, G.; Yeo, S.; Di Paco, M.
European Taxation 2000 (Volume 40), No. 1
Price USD 45

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.