Dividend tax

Dividends: regulations and taxation regime

1 Comment / Income Tax / Nicolò Bolla

How are dividends taxed? What are the differences between the taxation of dividends for the entrepreneur shareholder and the private shareholder? The taxable portion of dividends and capital gains increases to 58.14% from 2017, for non-entrepreneurs (Articles 47 and 68, paragraph 3 of Presidential Decree no. 917/86) and for entrepreneurs subject to Irpef (Articles 58, […]

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Dividends received by non-residents; how dividend taxation works in Italy

1 Comment / Income Tax / Nicolò Bolla

When an Italian resident company distributes dividends to non-resident natural or non natural person, it must take into account the correct tax treatment related to the distribution. The first issue to arise is the application of exit withholding taxes and its potential exemption cases. These cases are much more common today and, if not handled

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Taxation of interest dividends and royalties in the OECD model

Leave a Comment / Income Tax, Uncategorized / Nicolò Bolla

The modalities of taxation in the OECD Convention against double taxation of transnational interest dividends and royalties. International tax planning tools to avoid double taxation of income. In the context of international tax planning for companies and individuals, the OECD Convention against double taxation represents one of the elements to be taken into consideration. This

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