Funaro and Co. Publications

Changes to Italy's Net Operating Loss Carryover Rules, January 2012

New Tax Targets Individuals With Foreign Financial Assets, January 2012

Italy Introduces Tax on Foreign Real Estate, January 2012

Tax Authorities Rule on VAT Recovery Mechanism for PEs, December 2011

News Analysis: The Fine Print in Italy's New Flat Tax on Rental Income, May 2011

News Analysis: Court Reverses on Application of Penalties for Abusive Transactions, October 2010

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

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. Worldwide Tax Daily

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