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.
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Italian Tax Reform: Eligibility of New Taxes for U.S. Foreign Tax Credit
In connection with the issuance of Public Law 662/1996 last December (1997 Finance Act), the italian Parliament has delegated authority to the government to draft legislation overhauling many areas of Italian taxation.
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