ITALY: PARENT-SUBSIDIARY DIRECTIVE: DISCUSSION OF A CONTROVERSIAL POSITION TAKEN BY THE ITALIAN TAX AUTHORITIES - This article clarifies the direct and continuous holding period requirements under Italian law and analyses the position recently taken by the Italian tax authorities in respect of the holding requirements applicable to the withholding tax exemption.
| Year of publication: |
2002
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|---|---|
| Authors: | Russo, Antonio ; Morabito, Davide |
| Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 42.2002, 12, p. 501-506
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