August 2008

Italy: Abolition of the tax favourable treatment for options
25 August 2008
• Contributed By: Linklaters

Italy: New Stock Option Legislation: Social Tax Exemption for Options Exercised On or After June 25, 2008
25 August 2008
• Contributed By: Deloitte

January 2008

Italy: Update on Taxation of Stock Options Granted at Normal Value
30 January 2008
• Contributed By: Deloitte

April 2007

Italy: Stock Options Exercised in 2006 can be subject to three Different Tax Regimes
9 April 2007
• Contributed By: PricewaterhouseCoopers

March 2007

Italy: Update on Taxation of Stock Options Granted at Normal Value
30 March 2007
• Contributed By: Deloitte

February 2007

Italy: Capital Gain Reform
8 February 2007
• Contributed By: Deloitte

December 2006

Italy: New Stock Option Tax Laws Affirmed by Legislature
22 December 2006
• Contributed By: PricewaterhouseCoopers

November 2006

Italy: Recent Developments for the Third Quarter 2006 (.pdf - 648 KB)
20 November 2006
• Contributed By: Baker & McKenzie

Italy: Further Modifications Made to the Italian Stock Option Regime
1 November 2006
• Contributed By:
PricewaterhouseCoopers

October 2006

Italy: Update on Taxation of Stock Options Granted at Normal Value
17 October 2006
• Contributed By: Deloitte

Italy: Italian Government changes once again the tax treatment of stock options in Italy
6 October 2006
• Contributed By: Baker & McKenzie

August 2006

Italy: Stock Appreciation Rights Not Subject to Financial Intermediary Rules
28 August 2006
• Contributed By: Baker & McKenzie

Italy: Amendment of Fair Market Value Plan Exemption
28 August 2006
• Contributed By: Baker & McKenzie

Italy: Final Law Decree Still Allows for Favorable Treatment of Stock Option Plans But Imposes Additional Conditions
21 August 2006
• Contributed By: PricewaterhouseCoopers

July 2006

Italy: Update On Taxation of Stock Options Granted at Normal Value
25 July 2006
• Contributed By: Deloitte

Italy: Major Change to Taxation of Stock Option Plans
17 July 2006
• Contributed By: PricewaterhouseCoopers

Italy: End of Favorable Tax Treatment for Stock Options Granted and Normal Value
11 July 2006
• Contributed By: Deloitte

Italy: Major Change to Taxation of Stock Option Plans
6 July 2006
• Contributed By: Citigroup/PricewaterhouseCoopers

February 2006

Italy: Further Clarification On the Financial Intermediary Rules
15 February 2006
• Contributed By: PricewaterhouseCoopers

August 2005

Italy: CONSOB Proposes Draft Regulations for Implementation of EU Prospectus Directive
16 August 2005
• Contributed By: PricewaterhouseCoopers

June 2004

Italy: Clarification on CONSOB's Financial Imtermediary Rules
3 June 2005
• Contributed By: Deloitte

April, 2004

Italy: Extension of tax exemptions for stock options in Italy
27 April 2005
• Contributed By: ius laboris
Italy: New income tax bands for Italy in 2005...
27 April 2005
• Contributed By: ius laboris

June, 2004

Italy: CONSOB Announces Financial Intermediary Requirement
7 June 2004
• Contributed By: PricewaterhouseCoopers

March, 2004

Italy: Dividend Taxation Legislation Finalized 8 March 2004
• Contributed By: PricewaterhouseCoopers

January, 2004

Italy: Additional Guidance on Tax Reform Legislation 15 January 2004
• Contributed By: PricewaterhouseCoopers

December, 2003

Italy: Tax Reform to be Effective January 1, 2004 3 December 2003
• Contributed By: PricewaterhouseCoopers

October, 2003

Italy: Clarification of Tax Favored Rules for Employee Stock Purchase Plans 1 October 2003
• Contributed By: PricewaterhouseCoopers

September, 2002

Italy: Study On Employee Stock Options in Italy (.pdf) 16 September 2002
• by The European Commission - (European Commission Web Publication on Employee Stock Options)

July, 2002

Italy: Tax Ruling – Clarification Regarding the Application of the Exemption for ESPPs 22 July 2002
• Contributed by Tudor Havriliuc, PricewaterhouseCoopers

June, 2002

Italy: Employers Permitted to Amend Option Plans for Favorable Tax Treatment 5 June 2002
• Contrinuted By: June Anne Burke, William Mercer

March, 2002

Italy: Ruling Issued on the Tax Treatment of Stock Options 29 March 2002
• Contributed By: Siobhan Hurley, PricewaterhouseCoopers

Italy: New Resolution Affecting Stock Options 25 March 2002
• Contributed By: Cheryl Spielman, Ernst & Young

January, 2002

Italy: Stock Options Exemption Extended by New Ministry of Finance Resolutions 11 January 2002
• Contributed By: Aidan Langley, Deloitte & Touche

Italy: Tax Amnesty 8 January 2002
• Contributed By: Siobhan Hurley, PricewaterhouseCoopers