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Special Purpose Vehicles Tax Liability

Gerald Nowotny - Law Office of Gerald R....

Still the One! – The Use of Private Placement Life Insurance in Tax Planning for Trial Attorneys with Contingency Fee Income

In the Soundtrack of Our Lives, one of the songs that I still get to hear from time to time on Sirius XM, is “Still the One” which was recorded and released by the band Orleans in 1976. I was in the tenth grade just to be...more

Hogan Lovells

Real estate securitisations: guidance by Italian tax authorities on the applicable tax treatment

Hogan Lovells on

With ruling No. 132 of 2 March 2021 (the “Ruling”), the Italian Tax Authorities (“ITA”) provided clarifications on the tax regime applicable to real estate special purpose companies (the “RE SPVs”) carrying out securitisation...more

Orrick, Herrington & Sutcliffe LLP

L'agenzia delle entrate commenta il regime fiscale delle operazioni di cartolarizzazione immobiliare

Con la Risposta a Interpello n. 132 del 2 marzo 2021, l’Agenzia delle Entrate (Divisione Contribuenti – Direzione Centrale Piccole e medie imprese) (“Agenzia”) commenta per la prima volta il regime fiscale applicabile alle...more

Gerald Nowotny - Law Office of Gerald R....

California Dreamïn – Reimagining the Tax Planning Paradigm for Trial Attorneys

It never occurred to me before or after law school to become a litigator. Nevertheless, my experience as a litigator has been a little bit like the greater writer of blessed memory George Plimpton. He was a New York City...more

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