1.General: harmonization of EU and non-EU inbound dividends tax regimes and relations with other cross-border regimes (EC Directive, tax treaties, etc.). 2.Purposes and effects of the new tax regime: avoidance of (international) economic double taxation and contribution (in connection with other provisions) to the creation of an Italian “holding regime. 3.Analysis of the law and of the relationship with other (connected) provisions of the ITC. 4. Non-EU dividends and (international) juridical double taxation: the ministerial interpretation of the Italian provision on the foreign tax credit and the negative effects on the new tax regime. 5. Effects of the non-EU dividends tax exemption on the attribution of the underlying tax credit to the Italian parent company’s shareholders. 6. Reasonable assumptions on the new tax regime’s requirements (in the absence of specific indications and of the ministerial decrees). 7. Relationship between the new tax regime of non-EU “inbound dividends” and the pre-existing, domestic and international, regimes.
|Anno di pubblicazione:||2001|
|Titolo:||The new Italian tax regime of “inbound dividends” paid by subsidiaries resident in non-EU countries|
|Appare nelle tipologie:||Articolo su rivista|
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