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Results: 1-10 of 77

Change in tax regime applicable to stock options

  • Freshfields Bruckhaus Deringer LLP
  • -
  • Italy
  • -
  • October 13 2008

Under the previous regime, if certain conditions were met (eg that the underlying shares had to be listed at a stock exchange), no income tax was applicable on the difference between (a) the fair market value of the shares at the exercise date; and (b) the strike price of the option (the excess

Short sales prohibition extended until 28 February 2009

  • Norton Rose LLP
  • -
  • Italy
  • -
  • February 16 2009

With resolution No. 16781 of 29 January 2009, Consob resolved to extend until 12pm on 28 February 2009 the prohibition on short sales, without introducing amendments to the previous resolution of 30 December 2008

Changes on the investment funds regulatory framework in Italy: implementation of Directive 200716CE on Eligible Assets for UCITS

  • Norton Rose LLP
  • -
  • Italy
  • -
  • September 1 2008

This short article provides an update on the implementation of Directive 200716CE on Eligible Assets for UCITS (Eligible Assets Directive) in Italy

UK and Italian regulators sign cooperation agreement

  • Katten Muchin Rosenman LLP
  • -
  • Italy, United Kingdom
  • -
  • December 20 2007

On December 14, the Financial Services Authority announced that it has signed a Memorandum of Understanding (MoU) with the Italian regulator, Commissione Nazionale per le Società e la Borsa (CONSOB) following the merger of the London Stock Exchange Group plc and Borsa Italiana SpA (Borsa Italiana) on October 1, 2007

Changes to the tax treatment of real estate funds

  • Norton Rose LLP
  • -
  • Italy
  • -
  • July 8 2008

Starting as from FY 2008, closed real estate funds are subject to a 1 per cent wealth tax

Deemed Italian tax residence for foreign entities holding interests in Italian closed real estate funds

  • Norton Rose LLP
  • -
  • Italy
  • -
  • July 8 2008

The Decree introduced an anti-avoidance rule, in order to combat the setting-up of foreign entities with no effective tax residence abroad, holding interests in Italian closed real estate funds

Higher withholding tax on income paid by real estate funds to their investors

  • Norton Rose LLP
  • -
  • Italy
  • -
  • July 8 2008

Real estate funds (including “family” closed real estate funds mentioned above) are not subject to IRES and IRAP

Italian regulators recommendation on disclosure obligations for the next financial reports

  • Norton Rose LLP
  • -
  • Italy
  • -
  • March 11 2009

In an attempt to reduce uncertainties and negative reactions from investors, the Italian financial regulators (ISVAP, the Bank of Italy, and CONSOB for the financial services industry) have issued a joint recommendation on the information to be provided in financial statements

Supreme Court decision on taxation of cross-border dividends distributions

  • Norton Rose LLP
  • -
  • Italy
  • -
  • March 25 2009

In their decision No. 4600 of 26 February 2009, the Italian Supreme Court (Corte di Cassazione) considered the tax treaty entitlement of a Japanese fund in relation to dividends distributed by Italian companies via a US limited liability partnership

Implementation of Directive 200736CE on Shareholders’ Rights

  • Latham & Watkins LLP
  • -
  • Italy
  • -
  • March 22 2010

Legislative Decree No. 27, dated 27 January 2010 (the Decree), implemented in Italy the Directive 200736CE on Shareholders’ Rights, introducing several significant amendments to the legal framework applicable to the rights of shareholders of listed companies, as outlined below

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