Title: Taxation of Capital Gains to Non-resident Aliens. Italy
Authors: Rolle, Giovanni # ×
Issue Date: Jun-2013
Publisher: B N A International Inc.
Series Title: Tax Management International Forum vol:34 issue:2 pages:45-50
Abstract: The article addresses the taxation of capital gains in the hands of non-residents, in three different scenarios: the first scenario involves the sale of stock by a nonresident
person of an Italian resident corporation engaged
in an Italian trade or business that owns real
estate; the second scenario involves the sale by a nonresident person of shares of a holding company organised
and managed in a low-tax jurisdiction that owns
an Italian resident corporation; the third scenario involves
the sale by a nonresident individual of his interest
in a partnership engaged in a trade or business in
Italy. This latter case implies the qualification of the capital gain under Italian and Treaty law.
ISSN: 0143-7941
Publication status: published
KU Leuven publication type: DI
Appears in Collections:Research Unit Economic Law - miscellaneous
× corresponding author
# (joint) last author

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