Journal of
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Archive » May 2019 » Capital gains and dividends from companies of countries with privileged taxation

Capital gains and dividends from companies of countries with privileged taxation

Enzo Mignarri
May 2019 - n. 5
Keywords: Dividendi, plusvalenze, tassazione, Stati a fiscalità privilegiata
Jel codes: H20, F38

Recently, the Italian regulation regarding dividends and capital gains from companies resident in countries with privileged taxation have been modified. These profits, unlike those generically of foreign source, are subjected to a more onerous treatment, with some exemptions. The Italian Revenue Agency has provided important clarifications regarding certain rules, contained in the 2018 budget law, on the treatment of previous earnings.

 

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