Withholding tax on the equalization tax refund in breach of EC law

Journal
Tredicine, S.
Italy
European Taxation 2002 (Volume 42), No. 6
Format/Price
JournalUSD 45

Commentary on two recent Italian court decisions regarding the applicability of withholding tax on the equalization tax refund granted under Italian tax law. With reference to Article 10 of the Italy-Netherlands tax treaty.