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European Tax

2 results for: pension funds

10/7/2022 8:37:02 AM

Italian Supreme Court sets aside discriminatory tax framework for non-EU pension funds based on free movement of capital

By Giampaolo Genta Simone S. Schiavini

A recent Italian Supreme Court decision could have far-reaching consequences for Italian tax provisions on cross-border dividend...

2/2/2021 12:00:00 AM

By Guillermo Canalejo Blanca García

A 22 December 2020 ruling from the Spanish Supreme Court (the Ruling) has confirmed that taxing non-Spanish resident pension funds on...