Salve,

vorrei sapere in cosa consiste il trattato tra Dubai e Italia
in base al quale chi ha una societa' in quel paese non e' soggetto
a tasse in Italia se dovesse riportare poi i profitti derivati da attivita'
in Dubai in Italia,

ci sono dei limiti a tutto questo? Esiste un sito in italiano o studi
di consulenza in questa materia?

grazie

--

Double-Tax Treaties

Dubai is a 'no tax' emirate. Accordingly double taxation treaties are aimed
at making Dubai a more attractive territory in which to operate by reducing
taxation levied in the foreign jurisdiction on profits remitted abroad by
foreign corporations operating in Dubai.

There are double taxation agreements with Algeria, Jordan, Sudan, Syria,
Kuwait, Yemen, Egypt, Finland, France, India, Malta, Pakistan, Poland,
China, Germany, India, Indonesia, Italy, Malaysia, Poland, Romania,
Singapore, South Korea, Sudan, Algeria and Turkey.

Under these treaties profits derived from shares, dividends, interest,
royalties and fees are taxable only in the contracting state where the
income is earned.
Although corporate income tax is not levied in the UAE the provisions of the
treaties do not state that such income must be taxed to qualify for
benefits.

Thus dividend income paid by a UAE company to a company which has a double
taxation treaty with UAE may not be taxable in the hands of the foreign
parent corporation even though it has not been taxed in the UAE.
However, many countries have anti-avoidance provisions which either set
minimum levels of tax for income to benefit from tax treaties, or set out
lists of low-tax countries which do not qualify under tax treaties.
Therefore it is necessary to study the tax legislation of each treaty
partner as well as the text of the treaties themselves before assuming
anything about the tax treatment of untaxed income flows originating in
Dubai.

Il Wed, 20 Oct 2004 10:54:55 +0200, "Ragio" <nospam@nospam.comscrisse:

>vorrei sapere in cosa consiste il trattato tra Dubai e Italia

Dubai fa parte degli Emirati Arabi Uniti.
http://www.finanze.it/dipartimentopo...emarabi-it.pdf

Ciao
Conte Oliver (che non risponde in privato)
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