Publications Tax Notes International There are 48 publications in this category. All years 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2015 Law Expands Banks' Bad Debt Deduction Jul 2015 Cooperative Compliance Program Targets Large Taxpayers Jul 2013 Tax Guidance Targets Foreign Real Estate Jul 2012 Changes to Italy's Net Operating Loss Carryover Rules Jan 2012 New Tax Targets Individuals With Foreign Financial Assets Jan 2012 Italy Introduces Tax on Foreign Real Estate Jan 2012 Tax Authorities Rule on VAT Recovery Mechanism for PEs Dec 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 Oct 2010 U.S. Deferral of Losses from Hedging Transactions within an Italian Controlled Group, Tax Notes International Feb 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 Feb 2009 Large-Case Audit Program Introduced, Tax Notes International Jan 2009 2008 Year in Review, Tax Notes International Dec 2008 Family's Usufruct Arrangement Isn't Taxable, Revenue Agency Rules, Tax Notes International Jun 2008 Parliament to Consider Windfall Profit Tax on Oil Companies, Tax Notes International Jun 2008 Distributions by U.S. REITs Under the Italy-U.S. Tax Treaty - Dividends or Capital Gains?, Tax Notes International Apr 2008 The 1984 Italy-U.S. Tax Treaty - Who Said You Can't Teach an Old Dog New Tricks?, Tax Notes International Nov 2007 Improving the Economic Performance Test for Italy's Tax Accounting Rules, Tax Notes International Aug 2007 Ruling Addresses Taxability of San Marino Company’s Income, Tax Notes International Jun 2007 Multitier Structure Not Subject to CFC Regime, Agency Rules, Tax Notes International Apr 2007 Italian-U.S. Dual-Resident Corporations and the 1999 Italy-U.S. Tax Treaty, Tax Notes International Apr 2007 Accounting Group Interprets Rules On Postmerger NOLs, Tax Notes International Apr 2007 Government Prohibits Compound Interest on Tax Overpayments, Tax Notes International Aug 2006 U.S. State Tax Traps for Italian Investors, Tax Notes International Jul 2006 An Italian Investor's Perspective on the U.S. Accumulated Earnings Tax, Tax Notes International Mar 2006 Ruling Extends Income Tax Breaks to Landmark Property Owners, Tax Notes International Mar 2006 Italy - Year in Review, Tax Notes International Jan 2006 News Analysis: Where is the Italian Treaty? Tax Notes International Aug 2005 CFC Rules Don't Apply to Affiliate, Revenue Agency Says, Tax Notes International Jun 2005 Finance Ministry Addresses Foreign PE Taxation, Tax Notes International Jun 2005 UK Domicile Rules: An Italian Perspective, Tax Notes International Jun 2005 Tax Authorities Accept Soccer Team's Hardship Compromise, Tax Notes International Apr 2005 EU Legal Entity Subject to Transfer Pricing Rules, Italy Says, Tax Notes International Mar 2005 Italy:2004 Year in Review, Tax Notes International Jan 2005 ECJ to Determine Characterization of Italy's IRAP, Tax Notes International Dec 2004 Italy Clarifies Participation Exemption Regime for New Corporate Income Tax, Tax Notes International Nov 2004 U.S. Revenue Ruling Changes Residency Test for Italian Dual-Resident Corporations, Tax Notes International Nov 2004 U.S. Ruling Could Affect Italian Partnerships with U.S. Branch Offices, Tax Notes International Aug 2004 The Interest Article under the Pending US-Italy Treaty, Tax Notes International Jun 2004 Italy's Domestic Definition of Permanent Establishment, Tax Notes International Apr 2004 Private Pension Taxation Under the New Italy-U.S. Income Tax Treaty, Tax Notes International Sep 2003 The Saving Clause of Pending U.S.-Italy Tax Treaty, Tax Notes International Jun 2003 Residence and Tie-Breaker Provisions Under the Pending Italy-U.S. Tax Treaty, Tax Notes International Mar 2003 Relief from Double Taxation Under the New Italy-U.S. Tax Treaty, Tax Notes International Nov 2002 Languishing Italy-U.S. Tax Treaty Would Revise Mutual Agreement Procedure Tax Notes International Aug 2002 Overview of the Italian Tax System for U.S. Investors, Tax Notes International Jul 2001 Italy Enacts Major Changes in International Taxation with the 2000 Tax Bill, Tax Notes International Nov 2000