Funaro and Co. Publications

	PUBLICATIONS Tax Notes International U.S. Deferral of Losses from Hedging Transactions within an Italian Controlled Group, Tax Notes International, February 2010 Guidance Explains Partial Deduction of Regional Tax for Corporations, Tax Notes International, May 2009 New Rules for Entertainment Expenses Take Effect, Tax Notes International, February 2009 Large-Case Audit Program Introduced, Tax Notes International, January 2009 2008 Year in Review, Tax Notes International, December 2008 Family's Usufruct Arrangement Isn't Taxable, Revenue Agency Rules, Tax Notes International, June 2008 Parliament to Consider Windfall Profit Tax on Oil Companies, Tax Notes International, June 2008 Distributions by U.S. REITs Under the Italy-U.S. Tax Treaty - Dividends or Capital Gains?, Tax Notes International, April 2008 The 1984 Italy-U.S. Tax Treaty - Who Said You Can't Teach an Old Dog New Tricks?, Tax Notes International, November 2007 Improving the Economic Performance Test for Italy's Tax Accounting Rules, Tax Notes International, August 2007 Ruling Addresses Taxability of San Marino Company’s Income, Tax Notes International, June 2007 Multitier Structure Not Subject to CFC Regime, Agency Rules, Tax Notes International, April 2007 Italian-U.S. Dual-Resident Corporations and the 1999 Italy-U.S. Tax Treaty, Tax Notes International, April 2007 Accounting Group Interprets Rules On Postmerger NOLs, Tax Notes International, April 2007 Government Prohibits Compound Interest on Tax Overpayments, Tax Notes International, August 2006 U.S. State Tax Traps for Italian Investors, Tax Notes International, July 2006 An Italian Investor's Perspective on the U.S. Accumulated Earnings Tax, Tax Notes International, March 2006 Ruling Extends Income Tax Breaks to Landmark Property Owners, Tax Notes International, March 2006 Italy - Year in Review, Tax Notes International, January 2006 News Analysis: Where is the Italian Treaty? Tax Notes International, August 2005 CFC Rules Don't Apply to Affiliate, Revenue Agency Says, Tax Notes International, June 2005 Finance Ministry Addresses Foreign PE Taxation, Tax Notes International, June 2005 UK Domicile Rules: An Italian Perspective, Tax Notes International, June 2005 Tax Authorities Accept Soccer Team's Hardship Compromise, Tax Notes International, April 2005 EU Legal Entity Subject to Transfer Pricing Rules, Italy Says, Tax Notes International, March 2005 Italy:2004 Year in Review, Tax Notes International, January 2005 ECJ to Determine Characterization of Italy's IRAP, Tax Notes International, December 2004 Italy Clarifies Participation Exemption Regime for New Corporate Income Tax, Tax Notes International, November 2004 U.S. Revenue Ruling Changes Residency Test for Italian Dual-Resident Corporations, Tax Notes International, November 2004 U.S. Ruling Could Affect Italian Partnerships with U.S. Branch Offices, Tax Notes International, August 2004 The Interest Article under the Pending US-Italy Treaty, Tax Notes International, June 2004 Italy's Domestic Definition of Permanent Establishment, Tax Notes International, April 2004 Private Pension Taxation Under the New Italy-U.S. Income Tax Treaty, Tax Notes International, September 2003 The Saving Clause of Pending U.S.-Italy Tax Treaty, Tax Notes International, June 2003 Residence and Tie-Breaker Provisions Under the Pending Italy-U.S. Tax Treaty, Tax Notes International, March 2003 Relief from Double Taxation Under the New Italy-U.S. Tax Treaty, Tax Notes International, November 2002 Languishing Italy-U.S. Tax Treaty Would Revise Mutual Agreement Procedure Tax Notes International, August 2002 Overview of the Italian Tax System for U.S. Investors, Tax Notes International, July 2001 Italy Enacts Major Changes in International Taxation with the 2000 Tax Bill, Tax Notes International, November 2000 Il Fisco Imposte differite e rilevazione in bilancio dei benefici fiscali incerti, Il Fisco n. 19/2007 Convenzione Italia-USA e tassazione in assenza di stabile organizzazione, Il Fisco n.48/2006 La tassazione delle pensioni e delle remunerazioni analoghe nella nuova Convenzione Italia-USA, Il Fisco, n.43/2003 La procedura amichevole e l'arbitrato nella Convenzione tra Italia e Stati Uniti contro le doppie imposizioni, Il Fisco n.48/2002 La riduzione delle ritenute alla fonte nella Convenzione Italia-USA, Il Fisco n.8/2001 Advance pricing agreements-Le nuove raccomandazioni OCSE, Il Fisco n.25/2000 La branch profits tax nel nuovo Trattato Italia-USA, Il Fisco n.13/2000 Prezzi di trasferimento, procedura amichevole, e rettifiche collaterali, Il Fisco n.40/1999 Rapporti Italia-Stati Uniti - procedure per l'applicazione dei benefici interni e convenzionali, Il Fisco n.39/1999 Problematiche derivanti dall'abrogazione dell'esclusione dalla base imponibile dei redditi da lavoro dipendente prestato all'estero, Il Fisco n.36/1998 Applicabilita` dei principi di tassazione internazionale al commercio elettronico, Il Fisco n.1/1998 Journal of International Taxation Italy Resurrects Death Tax, Journal of International Taxation, March 2007 Italy Issues Guidance on Taxation of Dividends Under New Corporate Income Tax, Journal of International Taxation, October 2004 Italy Enacts Tax Incentives for New Investments, Journal of International Taxation, March 2002 Il Sole 24 Ore Tra Italia e Usa risorsa arbitrale per le liti tributarie, Il Sole 24 Ore, December 2009 Worldwide Tax Daily New Italy-U.S. Tax Treaty Enters into Force, Worldwide Tax Daily, January 2010








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