Books and Articles

31-07-2004 - Novità in merito al regime tributario dei proventi su titoli obbligazionari e similari percepiti da soggetti non residenti

With effect from January 1, 2004 the seventh version of Article 6 of Legislative Decree April 1, 1996, n. 239 came into force. It governs the taxation of incomes on bonds and similar securities received by non-residents, after the changes introduced by the first paragraph of Article 41 of Legislative Decree September 30, 2003, n. 269.

The article examines the application scope of the exemption (Article 6 of Legislative Decree n. 239/1996), highlighting changes from the previous rules.


LOMBARDO M., Novità in merito al regime tributario dei proventi su titoli obbligazionari e similari percepiti da soggetti non residenti, in Fiscalità Internazionale, Maggio-Giugno 2004.


 

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