Books and Articles

31-05-2006 - Tassazione per trasparenza e socio non residente

Through the presentation of an instance of questioning, a non-resident company asks the Italian Financial Administration to express an opinion about the tax treatment of the income produced by a resident in Italy limited liability company due to the subject for instant effect of the for fiscal transparency, in accordance with Article 115, second paragraph, Tuir.
The interpretative solution proposed by the taxpayer raises a question of compatibility of the national rules dictated by Article 23, paragraph 1, letter g) of the Tax Code, with Articles 7 and 10 of the Convention against double taxation treaty between Italy and the State of residence of the applicant (Cyprus).
In this paper we examine the case to the attention of the Italian tax authority, commenting about the two opposing positions and, after the question of incompatibility between the national norm and the conventional one through a logic path of qualification of this case, we are inspired for a more general reflection on the tax regime applicable to the imputed income for transparency from an Italian corporation to a non-resident shareholder.

LOMBARDO M., Tassazione per trasparenza e socio non residente, in Fiscalità Internazionale, Marzo-Aprile 2006.


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