OrbitaxItaly Allows Withholding Tax Exemption on Dividends Paid to Swiss Parent Following Repeal of Swiss Preferential Regime for Holding Companies
|Approved Changes|Italy-Switzerland
The Italian Revenue Agency (IRA) has published Ruling No. 135 of 2 March 2021 concerning the application of withholding tax on dividend paid to a Swiss parent company, which is qualified as a holding company. In particular, the ruling answers the question of whether Article 9 of the 2004 agreement between the European Community and the Swiss Confederation may be applied to exempt dividends pai…
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