Effects on ABS notes issued on securitisation transactions

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Effects on ABS notes issued on securitisation transactions

September 30 2011
italy-puff.jpg

The Italian government passed Law Decree No. 138 in August, which includes a number of fiscal measures aimed at allowing Italy to balance its budget in 2013, rather than in 2014, by way of reducing expenditures and increasing taxes. Fulvia Astolfi and Maria Cristina Conte of Hogan Lovells analyse the changes with a focus on the tax treatment of asset-backed securities.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

FeatureITR MagazineOctober 2011
more across site & shared bottom lb ros

More from across our site

Indirect Tax
President Trump
This month in indirect tax: Trump’s Supreme Court tariff showdown begins
The president described it as ‘one of the most important cases in the history of our country’; in other news, Portugal established a VAT group regime
Sam Sholli, November 05 2025
Transfer Pricing
peter kiraly resized.jpg
ITR Award Winner Series: Péter Király, DLA Piper Hungary
Clients are facing increased TP audit scrutiny in Hungary. DLA Piper Hungary is therefore using AI and advanced analytics to augment its advice, the firm’s head of TP says
November 05 2025
Direct Tax
Irvine, CA, USA - May 6, 2022: Grant Thornton logo is seen at the company's office in Irvine, California. Grant Thornton LLP is a global independent accounting and advisory organization.
Grant Thornton's US arm continues consolidation with New Zealand merger
Simpson Thacher & Bartlett and MinterEllisonRuddWatts were among the firms that advised on the deal
Tom Baker, November 04 2025
Direct Tax
53755072149_549e43f58e_6k.jpg
AI will see most advisory firms shrink: in-house tax leader
AI will mean fewer entry-level roles in tax but also the emergence of new jobs, according to tax expert Isabella Barreto
Sam Sholli, November 03 2025
Rankings analysis
2026 ITR rankings release APAC EMEA
World Tax Rankings 2026: ‘Big four’ top the table in APAC
As World Tax unveils its much-anticipated rankings for 2026, we focus on standout performances by PwC, KPMG and Deloitte across the Asia-Pacific region
Tom Baker, November 03 2025
Direct Tax
Business deal mergers and acquisitions
A taxing week: UK LLP tax the final nail in the partnership coffin?
The partnership model was looking antiquated even before the UK chancellor’s expected tax raid on LLPs was revealed. An additional tax burden may finally kill it off
Tom Baker, October 31 2025
Direct Tax
US flag
This week in tax: US reportedly concedes ground in pillar two side-by-side talks
The US’s GILTI regime will not be forced upon American multinationals in foreign jurisdictions, Bloomberg has reported; in other news, Ropes & Gray hired two tax partners from Linklaters
Sam Sholli, October 31 2025
Direct Tax
New York, USA - 29 September 2020: Australian Government Taxation Office ato.gov.au company website with logo close up, Illustrative Editorial
ATO releases updated APA instructions, warns of 'collateral issues'
APAs should provide a pragmatic means to agree to an arm's-length outcome for an Australian entity and for the ATO, the tax authority said
Sam Sholli, October 30 2025
Direct Tax
EY
EY reports 5% tax business revenue growth in UK
Overall revenues and average profit per partner also increased in the UK, the ‘big four’ firm revealed
Sam Sholli, October 29 2025
Direct Tax
Oslo, Norway - 24 September 2022: PricewaterhouseCoopers or PWC
Pillar two helps PwC tax and legal services revenues rise
Increasingly complex reporting requirements contributed towards the firm’s growth in tax, it said
Sam Sholli, October 28 2025
Gift this article