Le modalità di applicazione del rimborso dei crediti d’imposta sui dividendi ai sensi delle convenzioni bilaterali per evitare le doppie imposizioni concluse con Francia e Gran Bretagna

Double taxation conventions concluded by Italy with France and United Kingdom include special rules that allow residents of a other Contracting State to get a refund of an indirect tax credit on dividends paid by a company of the other Contracting State. Applicative aspects of this refund system are analysed in this article.