Marco Magenta

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 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.…

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