GEB Partners

Italy: New CFC Legislation

New provisions concerning the taxation of income generated by Controlled (CFC Legislation) have recently been introduced. Indeed, two different bills of law were presented to Parliament on 15 November 1999 and 15 march 2000. The latter was approved, with certain…

THE INVISIBLE BUSINESS

Author: Piergiorgio Valente…

THE MODEL TAXPAYER CHARTER: New Rules on the Relations with Tax Administration

Authors: Alessandro Cotto, Maurizio Meoli and Gianpaolo Valente…

CONTROLLED FOREIGN COMPANIES: Tools for Contrasting International Tax Avoidance

Author: Piergiorgio Valente…

E-LEARNING: The New Frontier of Education

Authors: Piergiorgio Valente and Antonella Della Rovere…

The New Italy-US Tax Treaty

A new treaty between the United states and Italy (hereinafter: the new treaty) was signed in Washington on 25 August 1999 by the Italian Ambassador Ferdinando Salleo and the Deputy Assistent Secretary to US State Department for Western Europe James…

The New Tax Credit Regime on Dividends: Effects on Existing Treaties

The aim of this article is to outline the provisions introduced in Italy by the Legislative Decree No. 467 of 8 December 1997, concerning the abolition of the equalization tax and the reform of dividend tax credit.…

Fiscal Aids: (In)Compatibility with EU Rules ?

Tax aids garanted by EU member states to some enterprises to specific territorial areas are, along with other “aids granted by States”, governed by Rome. Download…

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