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Introduction
Skills and Expertise
Publications
Publications (7)
Il libro illustra la fi scalità dei più utilizzati strumenti di fi nanziamento delle imprese. La ricerca analizza sia l'imposizione diretta che quella indiretta delle più diffuse forme di fi nanziamento, in modo da fornire al lettore un quadro sintetico ma completo della disciplina vigente e di metterlo in grado di valutare i vantaggi/svantaggi del...
The Italian Government has introduced significant changes to the tax treatment of capital gains and other financial incomes. The new fiscal framework will impact on Italian financial markets in 2012 influencing investors’ choices.
The legislation on dividends paid by companies resident in Italy to residents of other European countries has been modified after the remarks concerning disparity of treatment.These amendments focused on the tax options available to the operators concerned and the current legislation recognizes basically equal treatment to dividends paid to individ...
The functioning of the different financial income taxation regimes for individuals, private partnerships and non-commercial entities indicate that there are differences in the treatment of capital losses. In the declaration and administered savings fiscal regimes, capital losses are those realized, while in the asset management fiscal regime capita...
Recent legislation has significantly modified three aspects of the taxation of financial instruments and intermediaries in Italy: closedend real estate funds, stock options, taxation of social loans of cooperatives.
The process of innovation involves the introduction in the Italian market of new financial instruments, sometimes even before the adoption of a specific civil and fiscal discipline. This is the case of Exchange Traded Commodities, financial hybrid instruments traded on the Etf plus market of the Italian Stock Exchange. Etc may be compared to deriva...
Exchange Traded Commodities do not have a specific fiscal discipline in Italy. For this reason the Italian Revenue Agency has provided indications about their tax treatment, thus overcoming the uncertainties of the operators and promoting the development of these instruments in the Italian market
