Category: Corporate Structuring
Your Italian SRL When You Move to the United States: CFC, Form 5471 and GILTI
Cross-Border Tax · U.S.–Italy Your Italian SRL When You Move to the United States: CFC, Form 5471 and GILTI How U.S. tax classification, CFC rules, Form 5471 and GILTI interact when an Italian company owner becomes a U.S. person. Request a Complimentary Fit CallHow we work Moving to the United States does not automatically relocate…
Employee or Contractor in Italy? The Tax Decision Before You Move
US–ITALY EXECUTIVE TAX PLANNING Employee or Contractor in Italy? The Tax Decision Before You Move For a U.S. executive, the choice between employee or contractor in Italy is not an HR detail. The structure can change Italian tax, U.S. tax reporting, social-security coverage, access to Italian incentive regimes, withholding obligations and the company’s own exposure.…
Case Study: A US Couple Retiring to Italy — The 10 Tax Questions We Walk Through First
Illustrative Case Study A U.S. Couple Retiring to Italy: 10 Tax Questions to Review First Meet Mark and Susan, a fictional U.S. couple preparing to retire in Italy. Their questions illustrate the cross-border issues that should be reviewed before Italian tax residence begins. By Laura Giacomini · ITA International Tax & Advisor Case Study Index…
FIRPTA for Italian Investors in US Real Estate
US REAL ESTATE · CROSS-BORDER TAXATION Media & Publications FIRPTA for Italian Investors in US Real Estate How Italian individuals, LLC owners and foreign investors are taxed when buying, owning or selling property in the United States Laura Giacomini • Updated 2026 • International Tax Advisory Key Takeaways FIRPTA generally requires withholding when a foreign…
FBAR vs FATCA: What Americans in Italy Must
US-ITALY TAX COMPLIANCE · 2026 FBAR vs FATCA for Americans in ItalyThe Complete 2026 Guide A practical cross-border guide for U.S. citizens, Green Card holders and dual nationals resident in Italy facing overlapping U.S. reporting obligations Laura Giacomini · Founder & Lead International Tax Advisor | Last updated: May 2026 | ~12 min read Key…
Delaware vs Wyoming LLC in 2026: The Definitive Guide for Italian Entrepreneurs
US ENTITY STRUCTURING · 2026 Delaware vs Wyoming LLC in 2026The Definitive Guide for Italian Entrepreneurs A strategic comparison of US tax treatment, banking access, compliance requirements and Italian CFC and esterovestizione risks Laura Giacomini · Founder & Lead International Tax Advisor|Updated 2026|Professional guide Section 1 Executive Summary Decision first: Delaware is normally the better…
Hong Kong vs Singapore: Which Hub for Your Asian Entity?
Italy · United States · Asia Hong Kong vs Singapore:Choosing the Right Hub. ITA compares Hong Kong and Singapore through substance, CFC exposure, transfer pricing and the location of real decision-making across Italy, the United States and Asia. Decision First Hong Kong or Singapore: what normally decides the choice? Hong Kong is often the more…
How to Choose a Jurisdiction in 2026 in International Corporate structuring?
Choosing a jurisdiction for an international business is not primarily a question of finding the country with the lowest corporate tax rate. The more important question is whether the legal structure reflects the way the business actually operates. Where are strategic decisions made? Where do the founders and executives work? Where are employees located? Who…
