RECENT DEVELOPMENTS - ITALY: AMENDMENTS TO THE TAX REGIME OF CAPITAL GAINS, CAPITAL LOSSES AND DIVIDENDS -- NEW TAX PROVISIONS

Equity and debt instruments : the new definition in the tax reform and the tax consequences

Serbini, Stefano, (2005)

ITALY: EQUITY AND DEBT INSTRUMENTS: THE NEW DEFINITION IN THE TAX REFORM AND THE TAX CONSEQUENCES - The new Italian rules regarding equity and debt instruments are discussed in this article, with particular emphasis on the implications for financing in Italy.

Serbini, Stefano, (2005)

WHAT'S GOING ON IN ... - ITALY: NEW DIVIDEND AND CAPITAL GAINS REGIME - On 27 November 2003 a major reform of the Italian tax system was put in place. The reform will affect the tax treatment of dividends and capital gains in particular. The authors analyse the new regime.

Serbini, Stefano, (2004)