WHT – LED Taxand

Italian Supreme Court eases cash repatriation for foreign investment funds – Judgment 20 February 2025 no. 4427

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Indirect Tax
International Tax

By Francesco Cardone2025-02-27T16:37:52+01:0027/02/2025Topics: CommentTags: beneficial ownership, interest payment, WHT, WHT exemption, WHT exemption rule

Italian Supreme Court eases cash repatriation for foreign investment funds

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Request for ruling n. 327/2021: The WHT treatment of dividends paid to EU/EEA funds – Art. 27, par. 3, of DPR no. 600/1973

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International Tax

By Erminia Procopio2021-05-21T09:43:42+02:0019/05/2021Topics: Tax PillTags: Double Tax Treaty, funds, Italian securities, WHT

Art. 27, par. 3, of DPR no. 600/1973 (as amended by the 2021 Budget Law) states that no WHT

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