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Archive » July - August 2016 » The tax treatment of foreign dividends in Italy

The tax treatment of foreign dividends in Italy

Enzo Mignarri
July - August 2016 - n. 7/8
Jel codes: H20, H25, H27

A recent Italian Decree has introduced significant changes to the tax treatment of foreign-source dividends, with particular regard to companies resident in countries with privileged tax systems. The stability law for 2016 has fixed a new criterion for the identification of those countries.

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