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The taxation of dividends paid to Italian and European residents

Author

Listed:
  • Enzo Mignarri

    (Banca Monte dei Paschi di Siena)

Abstract

The legislation on dividends paid by companies resident in Italy to residents of other European countries has been modified after the remarks concerning disparity of treatment.These amendments focused on the tax options available to the operators concerned and the current legislation recognizes basically equal treatment to dividends paid to individuals resident in the Eu and the Eea in respect to those paid to persons resident in Italy

Suggested Citation

  • Enzo Mignarri, 2010. "The taxation of dividends paid to Italian and European residents," BANCARIA, Bancaria Editrice, vol. 2, pages 42-48, February.
    • Handle: RePEc:ban:bancar:v:02:y:2010:m:february:p:42-48
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    File URL: http://www.bancariaeditrice.it/prodotti/vedi/prodotto/id/1882/bancaria-n-2-2010
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    More about this item

    Keywords

    tassazione dividendi; direttiva madrefiglia; obblighi di comunicazione;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets
    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation

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