by Avv. Prof. Stefano Loconte e Dott. Emanuele Tozzi
Our Managing partner Stefano Loconte and our senior associate Emanuele Tozzi authored the article on International Tax review – Italy special focus, about the Italy’s taxation of foreign dividends.
The article explains the key amendments to Italy’s taxation of dividends paid by foreign companies, which have come to the fore following the implementation of the EU’s Anti-Tax Avoidance Directive.
It also illustrates the interpretation of double tax treaties according to a recent judgment of the Cassation Court.