{"id":2866,"date":"2019-04-01T07:57:08","date_gmt":"2019-04-01T07:57:08","guid":{"rendered":"https:\/\/ciccioriccioassociati.com\/disposals-made-exclusively-for-the-purpose-of-corporate-reorganization-excluded-from-the-tobin-tax\/"},"modified":"2019-04-01T07:57:16","modified_gmt":"2019-04-01T07:57:16","slug":"disposals-made-exclusively-for-the-purpose-of-corporate-reorganization-excluded-from-the-tobin-tax","status":"publish","type":"post","link":"https:\/\/ciccioriccioassociati.com\/en\/disposals-made-exclusively-for-the-purpose-of-corporate-reorganization-excluded-from-the-tobin-tax\/","title":{"rendered":"Disposals made exclusively for the purpose of corporate reorganization excluded from the Tobin Tax"},"content":{"rendered":"<p>Disposals made exclusively for the purpose of corporate reorganization are not subject to the tax on financial transactions (the so-called Tobin Tax): this was specified by the Revenue Agency in Resolution no. 38\/E of 29 March 2019.<\/p>\n<p>In this context, it is considered that the reorganization operations, while tolerating a change in the legal ownership of the shareholding, do not admit that the sold shareholding &#8220;goes beyond&#8221; the perimeter of the corporate group. It follows that transactions that do not modify the corporate structure, nor the percentages of shareholdings or the rules relating to governance, are not taxed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Disposals made exclusively for the purpose of corporate reorganization are not subject to the tax on financial transactions (the so-called Tobin Tax): this was specified by the Revenue Agency in Resolution no. 38\/E of 29 March 2019. In this context, it is considered that the reorganization operations, while tolerating a &#8230; <a title=\"Disposals made exclusively for the purpose of corporate reorganization excluded from the Tobin Tax\" class=\"read-more\" href=\"https:\/\/ciccioriccioassociati.com\/en\/disposals-made-exclusively-for-the-purpose-of-corporate-reorganization-excluded-from-the-tobin-tax\/\" aria-label=\"Read more about Disposals made exclusively for the purpose of corporate reorganization excluded from the Tobin Tax\">Read more<\/a><\/p>\n","protected":false},"author":3,"featured_media":2864,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"class_list":["post-2866","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"<!-- This site is optimized with the 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excluded from the Tobin Tax | Studio Ciccioriccio e Associati | Corporate and Tax Consultancy\" \/>\n<meta property=\"og:description\" content=\"Non sono assoggettate all&#039;imposta sulle transazioni finanziarie (cosiddetta Tobin Tax) le cessioni effettuate esclusivamente con finalit\u00e0 di riorganizzazione aziendale.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ciccioriccioassociati.com\/en\/disposals-made-exclusively-for-the-purpose-of-corporate-reorganization-excluded-from-the-tobin-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"Studio Ciccioriccio e Associati\" \/>\n<meta property=\"article:published_time\" content=\"2019-04-01T07:57:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-04-01T07:57:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ciccioriccioassociati.com\/wp-content\/uploads\/2019\/04\/tax-1-min.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" 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