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Dividends and capital gains: new percentage of exemption

|Approved Changes|Italy
Italy

On 16 April 2008, a Ministerial Decree dated 2 April 2008 (the Decree) implementing the new percentages of exemption available on dividends and capital gains was published in the Official Gazette No. 90. The adjustment reflects the reduction of the corporate income tax implemented within the framework of the Budget Bill for 2008..

Previously, dividends and capital gains fr…

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