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Tag Archive for dividends

Tax Alert (Italy) – Budget Law For 2018 Introduces Major Developments To Domestic Tax System

This is the fifth of a series of posts on the major developments introduced by Law No. 205 (enacting the Italian Budget Law for 2018),

Individual taxation – Regime applicable to dividends and capital gains derived from individuals outside a business capacity

The current tax regime applicable to dividends and capital gains, realized by individuals acting as non-entrepreneurs, depends foremost from the type of qualification that the holding assumes in the hand of the individual. Read more

Tax Alert (Italy) – Budget Law For 2018 Introduces Major Developments To Domestic Tax System

This is the fourth of a series of posts on the major developments introduced by Law No. 205 (enacting the Italian Budget Law for 2018),

Individual taxation – Modification of black-list criteria for CFC purposes: taxation of profits accrued and distributed in different fiscal periods and under different rules Read more

Budget Law For 2018 Introduces Major Developments To Domestic Tax System- Part II

This is the second of a series of posts on the major developments introduced by Law No. 205 (enacting the Italian Budget Law for 2018)

Corporate taxation – Changes to calculation of EBITDA for deduction of any excess of interest expenses Read more

Tax Time Has Arrived! Are You Ready?

If you’re like most taxpayers, you find yourself with an ominous stack of “homework” around TAX TIME! Pulling together the records for your tax appointment is never easy, but the effort usually pays off in the extra tax you save! When you arrive at your appointment fully prepared, you’ll have more time to:

  • Consider every possible legal deduction;
  • Evaluate which income reporting and deductions are best suited to your situation;
  • Explore current law changes that affect your tax status;
  • Talk about tax-planning alternatives that could reduce your future tax liability.

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Borrowing To Redeem Shares Or Pay Dividends

Larry Stolberg

It is my understanding that the Canada Revenue Agency (“CRA” Canada) has not changed it’s position on the deductibility on interest incurred on borrowing to fund the redemption of shares or the payment of dividends.

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