Domestic and Cross-border Issues under an Italian Tax Perspective (Special Session)

Rome Autumn 2012 Semester

When approaching a new business initiative, tax issues play an important role and need to be properly considered especially in an international context. The session will treat the general tax aspects (either domestic or international) that may arise in relation to start-ups with a fund-raising platform located abroad and with operating functions in Italy. In particular, in relation to company taxation, the session will cover general aspects that may be relevant from the allocation and taxation of income to the tax residence of companies and the tax incentives for start-up companies, from the treatment of permanent establishments to CFC legislation and transfer price issues. Moreover, the session will also focus on the tax aspects in relation to the position of shareholders, investors and employees, such as the treatment of dividends, capital gains and stock options.

January 25, 2013, at 03:00 PM

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