European Taxation

A new treaty between the United states and Italy (hereinafter: the new treaty) was signed in Washington on 25 August 1999 by the Italian Ambassador Ferdinando Salleo and the Deputy Assistent Secretary to US State Department for Western Europe James…

The aim of this article is to outline the provisions introduced in Italy by the Legislative Decree No. 467 of 8 December 1997, concerning the abolition of the equalization tax and the reform of dividend tax credit.…