Italy - The Relationship between the EU Parent-Subsidiary Directive (2011/96) and Tax Treaties under Italian Case Law: Is Double Non-Taxation Always Undesirable?
- F. Capitta
- European Taxation, 2018 (Volume 58), No 12
- 5 November 2018
In this note, the author examines the decision of the Italian Supreme Court of Cassation in Case No. 23367/2017, given on 6 October 2017, regarding the application of a tax treaty provision to dividends received by a foreign parent company benefiting from the provisions of the EU Parent-Subsidiary Directive (2011/96) and considers the implications of double non-taxation.