argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: U.K - banks established - application of tax exemption

On 21 December 2021, with the response to ruling no. 839, the Inland Revenue has clarified that it is not possible to apply the exclusion from withholding tax pursuant to art. 26, paragraph 5-bis, Presidential Decree n. 600/1973 on interest and other income (including also bank commissions) deriving from medium / long-term loans granted to companies resident in Italy, as the banks are not established in a Member State of the European Union.