This is the sixth of a series of posts on the major developments introduced by Law No. 205 (enacting the Italian Budget Law for 2018),
Individual taxation – Step-up of tax value of non-substantial participations in unlisted Italian companies
This is the sixth of a series of posts on the major developments introduced by Law No. 205 (enacting the Italian Budget Law for 2018),
Individual taxation – Step-up of tax value of non-substantial participations in unlisted Italian companies
This is the fifth of a series of posts on the major developments introduced by Law No. 205 (enacting the Italian Budget Law for 2018),
Individual taxation – Regime applicable to dividends and capital gains derived from individuals outside a business capacity
The current tax regime applicable to dividends and capital gains, realized by individuals acting as non-entrepreneurs, depends foremost from the type of qualification that the holding assumes in the hand of the individual. Read more
This is the fourth of a series of posts on the major developments introduced by Law No. 205 (enacting the Italian Budget Law for 2018),
Individual taxation – Modification of black-list criteria for CFC purposes: taxation of profits accrued and distributed in different fiscal periods and under different rules Read more
On December 2, 2017, the Senate passed the Tax Cuts and Jobs Act, a sweeping tax reform bill that seeks to reduce tax rates for corporations and individuals following a strategy outlined in our previous Alert. A similar tax bill was passed by the House of Representatives on November 16, 2017. The White House and Congressional leadership plan to have a unified tax reform bill ready for the president to sign into law before the Christmas holiday. Read more