New dividend and capital gains regime

Journal
Serbini, S.; Flora, P.
Italy
European Taxation 2004 (Volume 44), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

On 27 November 2003 a major reform of the Italian tax system was put in place. The reform will affect the tax treatment of dividends and capital gains in particular. An analysis of the new regime.