{"id":7399,"date":"2025-03-04T10:11:54","date_gmt":"2025-03-04T09:11:54","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7399"},"modified":"2025-03-04T10:11:54","modified_gmt":"2025-03-04T09:11:54","slug":"memorandum-n-19-march-04-2025-cupe-certification","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2025\/memorandum-n-19-march-04-2025-cupe-certification\/","title":{"rendered":"Memorandum N. 19 March 04, 2025 CUPE certification"},"content":{"rendered":"<p><strong><u>By next March 17 <\/u><\/strong>(as the 16th falls on a Sunday), corporations that paid out profits and similar income during 2024 are required to issue the certification using the CUPE form.<\/p>\n<p>As a reminder, for the purpose of <strong><u>taxation of dividends received by individuals<\/u><\/strong>, as of 2018 the legislation equated \u201cqualified\u201d holdings (i.e., those above 20%) with \u201cnonqualified\u201d holdings (up to 20%). Therefore, if the distribution resolution concerned the following:<\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2025\/03\/19-2025-SGBPartners-CUPE.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>By next March 17 (as the 16th falls on a Sunday), corporations that paid out profits and similar income during 2024 are required 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 \u201cqualified\u201d holdings (i.e., those above&#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\/7399"}],"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=7399"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7399\/revisions"}],"predecessor-version":[{"id":7400,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7399\/revisions\/7400"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}