TAX Treatment of REOCOs: some clarifications from the Italian Tax Authority
January 2019

Which are the accounting and tax ramifications for ReoCos incorporated under the new Article 7.1 of the Securitisation Law?

In the document available here, our Real Estate Focus Team and our Banks Focus Team discuss the reply of the Italian Tax Authority to ruling request submitted by our firm and present some insights on the possible implications for businesses involved in the securitisation market