We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-4 of 4

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

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

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

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