{"id":6426,"date":"2024-03-12T11:38:12","date_gmt":"2024-03-12T10:38:12","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=6426"},"modified":"2024-03-12T11:42:37","modified_gmt":"2024-03-12T10:42:37","slug":"memorandum-n-18-march-12-2024-cupe-certification-of-dividends","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2024\/memorandum-n-18-march-12-2024-cupe-certification-of-dividends\/","title":{"rendered":"Memorandum N. 18 March 12, 2024 CUPE Certification of dividends"},"content":{"rendered":"<p><strong><u>By next March 18<\/u><\/strong>, corporations that paid profits and income equated during 2023 are obliged to issue the certification using the CUPE form.<\/p>\n<p>As a reminder, <strong><u>for the purpose of taxation of dividends received by individuals<\/u><\/strong>, as of 2018 the legislation equated &#8220;qualified&#8221; holdings (i.e. those above 20 percent) with &#8220;unqualified&#8221; holdings (up to 20 percent). Therefore, if the distribution resolution concerned:<\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2024\/03\/18-2024-SGBPartners-CUPE-Certification-Dividends.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>By next March 18, corporations that paid profits and income equated during 2023 are obliged to issue the certification using the CUPE form. As a reminder, for the purpose of taxation of dividends received by individuals, as of 2018 the legislation equated &#8220;qualified&#8221; holdings (i.e. those above 20 percent) with &#8220;unqualified&#8221; holdings (up to 20&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[24,26],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/6426"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=6426"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/6426\/revisions"}],"predecessor-version":[{"id":6427,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/6426\/revisions\/6427"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=6426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=6426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=6426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}