Taxation of Portfolio Income and Withholding Tax Issues
Cross-border investments often trigger complex withholding tax rules on dividends, interest, royalties, rents, capital gains, and other forms of portfolio income. Both the U.S. and Italy impose withholding obligations on foreign investors, and exemptions are available only if strict documentation and reporting requirements are met. We advise clients on navigating these rules, minimizing tax burdens, and ensuring compliance with both domestic law and applicable tax treaties.
Attorneys
Our attorneys assist individuals, families, and businesses with structuring investments in ways that manage or reduce withholding taxes while meeting all procedural and reporting obligations. We analyze how withholding rules and treaty provisions apply to each client’s facts, prepare exemption certificates, and guide withholding agents such as banks and financial institutions in avoiding liability.
In partnership with Marco Q. Rossi & Associati (Of Counsel) we deliver coordinated counsel for U.S. and Italian investors, ensuring that portfolio income is properly reported, withholding obligations are satisfied, and opportunities for tax efficiency are fully leveraged.