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Italian Tax Court Rules Against Bank on Tax Abusive Transactions

By Marco Rossi on December 10, 2010

In a post on December 3, 2010 we reported on a recent ruling issued by the Italian tax court of Emilia Romagna against an Italian banking group in respect of a series of structured finance transactions aimed at obtaining abusive tax benefits (mainly, foreign tax credits under applicable tax treaties).

Based on a copy of…

Posted in Italian Taxation of Companies and Businesses

New Law Requires Additional Disclosure of Abusive Transactions

By Marco Rossi on June 7, 2010

Italy reinforces its anti abuse rules by requiring separate monthly or quarterly disclosure of transaction with foreign enterprises organized in black listed jurisdictions. Deduction of costs and expenses arising from those transactions is denied unless taxpayer proves legitimate business purpose beyond tax saving.…

Posted in Italian Taxation of Companies and Businesses
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My name is MARCO ROSSI and I am an international lawyer specialized in EU and Italian international tax law for foreign individuals and companies investing or doing business in Italy and the EU. I am based in New York and…

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