Law-Now
26 Jul 2024 ·
International
Ruling no. 148/2024: tax exemption for dividends and capital gains realized by foreign funds - requirements
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The Italian Tax Authority (“ITA”), with the ruling no. 148/2024 published on July 11, 2024, confirms the application of the exemption regime - introduced by Article 1, paragraph 633, Law No. 178/2020 ("Budget Law 2021") - for Italian source dividends as well...
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