Skip to content

menu

MQR&A logo
SubscribeTopicsArchivesHomeAboutServicesLinks & ResourcesContact
Subscribe
Search
Close
International TaxationSub-MenuItalian Taxation of IndividualsItalian Taxation of Companies and BusinessesItalian Taxation of TrustsEuropean Union Tax LawTax Treaties
Topics Archives

European Union and Italian International Tax Law Blog

merger

Subscribe to merger via RSS

Italian Supreme Court Confirms Validity of Merger Leveraged Buyout

By Marco Rossi on February 3, 2011

Italian Supreme Court with judgment 1372 of January 21, 2011 confirmed a merger leveraged buyout transaction is not abusive in itself and can be respected for tax purposes. As a result, the acquisition company’s interest expenses deductions used to offset the income of the target were allowed.…

Posted in Italian Taxation of Companies and Businesses

EU Outbound Merger Not Eligible For Tax-Free Treatment if No Permanent Establishment in Italy After the Merger

By Marco Rossi on January 28, 2009

Italian tax administration rules that EU merger does qualify for tax free treatment under the EU merger directive if no permanent establishment in Italy exists after the merger…

Posted in European Union Tax Law, Italian Taxation of Companies and Businesses

ECJ Ruled That Restriction to Tax-Free Treatment of Cross-Border Transfer of Shares is Illegal

By Marco Rossi on December 18, 2008

The European Court of Justice with its decision in case C-285/07 held that the double carryover basis requirement imposed under German law to accord tax free treatment to the shareholders of the target corporation in a EU cross-border transfer of shares violates the EU mergers directive and EC law.…

Posted in ECJ Case Law
MQR&A logo
New York|Genoa|Milan
RSS LinkedIn
DisclaimerPrivacy Policy

About

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…

Read More...

Topics

Archives

Copyright © 2025, MQR&A. All Rights Reserved.
Law blog design & platform by LexBlog LexBlog Logo