Investment instruments for the Italian Real Estate Sector

Assoimmobiliare AA. VV.

Editore: Franco Angeli
Formato: PDF con DRM
Testo in en
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Dimensioni: 2,35 MB
  • EAN: 9788891723239
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Indice
Aldo Mazzocco, Preface
Foreword. The regulatory and tax systems as a means to support real estate development and growth in Italy
Introduction
(Fundamental organisation of the system and its evolution over time (tendency to contrast the abuse of the corporate structure); Definition of the reference economic model of the main elements for evaluation; The Italian real estate investment market)
Real estate companies
(Foreword (definition of the framework and main classifications: real estate management companies and real estate trading companies; "real estate as stock-intrade", "operating properties used in business" and "real estate assets"); Deduction of interest expense; Depreciation of operating properties for use in business; Treatment of restructuring and renovation costs ("Capex"); Flat-rate taxation of properties consisting in real estate assets; Determination and restrictions on the deductibility of the unified municipal property tax (I.M.U.) and other direct and indirect taxes; The taxation of dividends and capital gains; Taxation of real estate inventories, their write-off and income from sales; The participation exemption regime; ACE - Allowance for Corporate Equity; The convenience company regime; IRAP regime of capital gains from sale of properties; Revaluation of property in the context of extraordinary operations)
Real estate investment funds and fixed capital investment companies (Società d'investimento a capitale fisso - SICAF)
(Outlook on civil code and regulatory provisions; Tax regime of real estate investment funds; Tax regime applicable to real estate SICAFs)
SIIQs and SIINQs as an incentive for boosting development in the real estate market
(Introduction; Requirements for access to the regime; The tax regime of SIIQs and SIINQs; The regime of contributions; The tax regime of shareholders; Aspects relating to international relations)
Real estate investment and double taxation conventions: The Italian perspective
(Background; Direct cross-border investment in real estate properties located in Italy; Cross-border investment in real estate corporate entities resident in Italy for tax purposes; Cross-border investment in real estate entities resident in Italy for tax purpose: real estate investment fund, real estate SICAF and listed real estate investment company (SIIQ); Long Term Investment Funds)
Conclusive remarks
(Regimes compared; Points of comparison with other international regimes; Final considerations)
Paolo Crisafi, Afterword. The recent performance of listed real estate companies
Authors.