Massimo Agostini


  • Thursday, July 1, 2004
    The present article will provide an overall view of certain new features of the new 33% Italian corporate tax ("IRES") that have been enacted - for fiscal years starting on or after January 1, 2004 - by Presidential Decree No. 917 of December 22, 1986, as amended (the Italian Tax Code, "ITC"). Such changes may increase the attractiveness of using an Italian...