The taxation of dividends paid to Italian and European residents

Enzo Mignarri
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Enzo Mignarri: Banca Monte dei Paschi di Siena

BANCARIA, 2010, vol. 02, 42-48

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

Keywords: tassazione dividendi; direttiva madrefiglia; obblighi di comunicazione (search for similar items in EconPapers)
JEL-codes: G15 G18 K34 (search for similar items in EconPapers)
Date: 2010
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