Estate Tax, IRS
|Foreign Tax Deferral top|
|Tax cuts top|
|Offshore Tax Havens top|
|Estate Tax, IRS An estimated 42,239 Federal estate tax returns (Forms 706) were filed for 2004 decedents, a 61-percent decrease from the 109,562 returns filed for decedents who died in 2001, the last year for which a comparable estimate was made.1 This decrease is largely the result of the Economic Growth and Tax Relief Reconciliation Act of 2001(EGTRRA), which increased the filing threshold from $675,000 for 2001 deaths to $1.5 million for 2004 deaths. Estate tax returns filed for 2004 decedents with gross estates above $1.5 million reported a combined $185.9 billion in total gross estate. The largest asset type in the overall portfolio of these decedents was publicly traded stock, valued at $51.5 billion, followed by investment real estate and tax-exempt bonds, valued at $27.2 billion and $18.3 billion, respectively. Estates also reported about $3.0 billion of assets held in family limited partnership interests (FLPs). Valuation discounts taken against total assets accounted for $6.5 billion. Of this total, $3.5 billion were reported on assets held in FLPs. Approximately 20.6 percent of returns filed for 2004 decedents reported a bequest to charity. Larger estates were more likely to report a charitable bequest and, on average, left a larger share of total gross estate to charity. After accounting for charitable bequests, marital bequests, and other deductions and credits, about 45.7 percent of returns filed for 2004 decedents reported estate tax liability. These 19,294 returns combined reported $22.2 billion in net estate tax. Background: Federal transfer tax law and eGtRRA of 2001 The Federal estate tax, the gift tax, and the generation- skipping transfer tax compose the Federal transfer tax system. The Federal estate tax, passed into law with the Revenue Act of 1916 and described in Internal Revenue Code (IRC) section 2001, is neither a tax on property nor an inheritance tax on the receipt of property. Rather, the estate tax is a tax on the right to transfer property at death. For deaths that oc- Federal estate tax Returns Filed for 2004 Decedents By Brian G. Raub curred in 2004, the filing threshold for property transfers at death was $1.5 million in total gross estate. The gift tax, applied to lifetime transfers of property, was imposed by the Revenue Act of 1932, in part to prevent estate tax avoidance. Prior to passage of the 1932 Act, individuals could transfer assets during life and thereby avoid estate taxation at death. Under current law, an individual may give up to $12,000 per year to any number of recipients with no Federal gift tax liability. The generation-skipping transfer (GST) tax, imposed by the Tax Reform Act (TRA) of 1976 and later modified by the 1986 Tax Reform Act, ensures that the transmission of hereditary wealth is taxed at each generational level. This additional tax is applied to the value of property transferred to an individual or individuals two or more generations below that of the decedent. The creation of GST trusts, distributions from the principal of trusts, and the termination of income interests are taxable events under generationskipping transfer tax law. Direct transfers are also taxable under GST law. Qualifying transfers in excess of $1.5 million are currently subject to the generation-skipping transfer tax. On passage of TRA of 1976, estate and gift taxes shared a unified framework of graduated and progressive tax rates, while the generation-skipping transfer tax applied the maximum Federal estate tax rate to taxable generation-skipping transfers. With the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) of 2001, Congress made significant changes to the Federal transfer tax framework. Most noteworthy, of course, was lawmakers’ decision to eventually repeal the estate tax, as well as the generation-skipping transfer tax. The exemption amount for estates increased from $675,000 for 2001 deaths to $1.0 million for 2002 deaths to $1.5 million for 2004 deaths (Figure A). The exemption increased to $2.0 million for 2006 deaths and will rise to $3.5 million for 2009 deaths. For 2010 deaths, no estate tax will apply.|
Andorra, Anguilla, Anjouan, Aruba, Bahamas, Barbados, Belize, Bermuda, Botswana, British Virgin Islands, Cayman Islands, Cook Islands, Costa Rica, Cyprus, Dubai, Gibraltar, Grenada, Guernsey, Hong Kong, Ireland, Isle of Man ,Jersey, Labuan, Liechtenstein, Luxembourg, Madeira, Malta, Mauritius, Monaco, The Netherland Antilles, Panama, Seychelles, St. Vincent and the Grenadines, Switzerland, Turks & Caicos Islands, Vanuatu,
|UBS admits helping tax evaders Swiss banking giant agrees
to pay $780 million and hand over account information after helping U.S.
clients evade the IRS. Vanguard founder blames banks. -
Switzerland's largest bank, UBS, has admitted helping U.S. taxpayers hide
money from the IRS, and has agreed to pay $780 million in fines and
restitution, and to turn over account information. The deferred
prosecution agreement was approved Wednesday by a federal court judge in
Fort Lauderdale, Fla.
"UBS admitted to conspiring to defraud the United States by impeding the IRS," the Justice Department announced late Wednesday.
The statement says that UBS, "in an unprecedented move" based on an order by Swiss authorities, has agreed "to immediately provide the U.S. government with the identities of, and account information for, certain U.S. customers of UBS's cross-border business."
UBS (UBS) also has agreed to end its business practice of providing banking services to U.S. customers with undeclared accounts.
"Swiss bankers routinely traveled to the United States to market Swiss bank secrecy to United States clients interested in attempting to evade U.S. income taxes," the Justice Department said.
The government document says Swiss bankers made a total of about 3,800 trips to discuss their clients' accounts.
The government said that because the bank has acknowledged responsibility for its actions, has cooperated fully, and has taken remedial actions, the United States will recommend dismissal of the criminal charge "provided the bank fully carries out its obligations under the agreement."
Two former UBS bankers have pleaded guilty to charges of conspiracy for similar conduct.
The acting head of the Justice Department Tax Division called Wednesday's agreement "but one milestone" in the effort to make sure U.S. citizens pay their fair share of taxes.
"The veil of secrecy has been pulled aside, and we will continue to aggressively pursue those who shirk their federal tax obligations, or assist others in doing so," said John DiCicco, acting assistant attorney general for the Justice Department Tax Division.
IRS Commissioner Doug Shulman issued a warning to the taxpayers who held the accounts, telling them to voluntarily pay up.
Shulman said the taxpayers should note that Wednesday's agreement also stipulates that the U.S. government will continue to seek enforcement of its court action.
"People who have hidden unreported income off shore need to get right with their government. They should come forward and take advantage of our voluntary disclosure process," Shulman said.
|Home energy tax credits can save you thousands By Dan
Shapley Posted Wed Feb 25, 2009 2:08pm PST Related topics: Finances,
Weather, Government, Electric Cars, Solar Power, Heating-Cooling More from
Daily Green News blog 9 votes Buzz up!
(Photo: Ivars Zolnerovichs / iStockPhoto)
When Congress passed the financial bailout bill late last year, it included a range of federal tax credits and cash gifts for businesses — but also a suite of new and renewed tax credits for individuals who want to make energy efficiency and renewable energy improvements to their home or cars.
When President Obama signed the economic stimulus bill in February, the federal government expanded and extended some of those credits.
So what's in it for homeowners and other regular taxpayers? There are several important provisions anyone can take advantage of (changes made by the economic stimulus bill are in bold):
$1,500 Home Tax Credits for Energy Efficiency You can claim a home tax credit for energy efficiency improvements made in 2009 (but not for improvements made in 2008) if you installed new insulation, energy-efficient windows, or an energy-efficient furnace, boiler, or air conditioner.
A tax credit of up to $500 that expired in 2007 has been renewed for 2009 by the bailout bill, and expanded to $1,500 by the economic stimulus bill. It covers up to 30% (expanded from 10% by the economic stimulus bill) of the cost of a range of projects that meet certain specifications. Do $5,000 worth of qualifying work, and you not only get a $1,500 rebate, but also savings on energy bills for years to come. (Get more ideas for money-saving home energy efficiency improvements with The Daily Green's 19 Tips to Winterize Your Home feature.)
The economic stimulus bill also stripped out most caps on individual home improvements, which had applied to windows, heating equipment, and other energy efficiency improvements.
Note that the tax credit applies only to equipment, not labor.
Find more information about these home energy efficiency tax credits at the Alliance to Save Energy, Energy Star, or Department of Energy websites. Note that much of this information reflects the tax incentives in place in 2006 and 2007; for the most part, the 2009 tax credits are identical, but check updated criteria for which products qualify, for instance.
$2,000 or More in Home Energy Tax Credits for Geothermal Pumps, Solar Energy Systems, Wind Turbines, or Fuel Cells The economic stimulus bill removed the $2,000 cap that had applied to geothermal heat pumps, leaving in place the 30% tax rebate on qualified solar energy systems, geothermal heat pumps, small wind turbines, and fuel cell systems. Install all four and that's $8,000!
Ground-source heat pumps are installed underground and use the constant 50-degree subsurface temperature to cool air or water in the summer, and heat it in the winter — both of which reduce the cost of heating or cooling year-round.
The solar energy tax credit is now good through 2016. (See The Daily Green's Home Solar Panel Reviews: The Most Efficient and Best-Value Home Solar Panels.)
$500 Home Energy Tax Credits for Fuel Cells or Microturbines The tax incentive that had covered 30% of the cost of fuel cell or microturbine systems in homes, which lapsed in 2008, has been restored for 2009 and through 2016. It covers up to $500 per 0.5 kW of capacity.
$7,500 Energy Tax Credits for Plug-in Hybrid Cars The first 200,000 buyers of plug-in hybrid vehicles from each manufacturer now qualify for a $7,500 tax rebate. A similar tax credit for hybrid vehicles had been capped at $3,500 before the bailout bill.
$2,500 for Plug-in Electric Motorcycles, or Low-Speed or Three-Wheeled Vehicles The economic stimulus bill established a 10% tax credit through 2011 with a cap of $2,500 for new electric plug-in motorcycles, and low-speed and three-wheeled vehicles. There's also a 10% tax rebate and a $4,000 cap for converting an existing vehicle to a plug-in.
$50,000 for Installing a Clean-Fuel Refueling System While few homeowners may be ready to take advantage, those who want to install a clean-fuel refueling system, like a natural-gas refueler or a charging system for a plug-in electric vehicle, can now qualify for up to $50,000 — up from $30,000 — if the system is installed in 2009 or 2010, thanks to the stimulus bill. Go with hydrogen and the credit increases to $200,000, and you have until 2014 to take advantage of it.
Wildcard: State Energy Tax Credits Keep your eyes out for new incentives from your state, since the bill also authorizes an $800 million government bond program that encourages states to create incentives for new and existing energy conservation and related programs. Some of that money is likely to be used toward state tax breaks and other incentives that will vary by location.
Among the incentives to watch for is up to $6,500 per qualifying home in the Weatherization Assistance Program. The Department of Energy's Office of Renewable Energy and Energy Efficiency, which provides grants to states and local governments that trickle down to individuals, had its budget increased nearly 10-fold.
|WMR Overview The European Union’s Eurozone elite|
|Overview The European Union’s Eurozone elite, on behalf of bank and hedge fund creditors of Greece and Italy, imposed unelected technocratic governments on Greece and Italy. The Prime Ministers of both nations are former bankers who are looking out not for the interests of the Greek or Italian people but the banking cartels of London, Frankfurt, and New York. In Greece, Lucas Papademos, a former governor of the Greek Central Bank who steered Greece into the Eurozone contrivance, was appointed Prime Minister by a Parliament that had been threatened with severe repercussions if they did not appoint an un-democratic government of national unity in the face of severe banker-imposed austerity measures. When former Social Democratic PASOK Prime Minister George Papandreou came out in support of a popular referendum on accepting foreign-imposed austerity measures, he was forced to resign. In Italy, scandal-plagued Silvio Berlusconi was forced to resign by the same foreign banker forces. Berlusconi’s government was also replaced by a team of un-elected technocrats, led by Prime Minister Mario Monti, professional economist who served as the European Union Commissioner for Internal Market, Financial Services and Integration, Customs, and Taxation. Papademos and Monti were architects of the Eurozone financial morass. However, they were both appointed to oversee the dismantling of democratic party politics in two European nations to avoid popular elections that will swing Greece and Italy to anti-bankers’ communist and right-wing populist parties having majorities in the Greek and Italian parliaments. Brussels and Frankfurt, the power centers of Europe’s political and financial elites, defended the Papademos and Monti governments as merely transitory until parliamentary elections. However, it was opposition by Italian and Greek political parties across the spectrum to the bankers’ austerity measures that prompted the Brussels- and Frankfurt-ordered putsches in Athens and Rome. Greece, the cradle of democracy, became the first victim of the anti-democratic forces of corporate fascism and neo-feudalist and colonialist rule by a small group of multinational trillionaires and billionaires. The corporate media repeated the trillionaire and billionaire meme that Greeks and Italians had been dodging taxes for decades and richly deserved the bitter austerity measures. Nothing was mentioned in the media about the role of the super-wealthy and the Goldman Sachs/J.P. Morgan/Eurozone barons in causing the Greek and Italian debt problems in the first place. The political party landscapes of both countries have been negated by the imposition of foreign-approved governments. 3 Greece Front of the Greek Anticapitalist Left (ANTARSYA) \GREECE\ Trotskyite, communist coalition. Favors workers control of the banking system and the disarming of police. Alternative Ecologists \GREECE\ Communist Renewal (KAN) \GREECE\ Communist. Independent Communist Organization of Serres \GREECE\ Left Anti-capitalist Group \GREECE\ Maoist. Left Recomposition \GREECE\ Maoist. New Left Current \GREECE\ Communist student movement. Organization of Communist Internationalists of Greece–Spartacus \GREECE\ Greek section of the Trotskyite Fourth International. Revolutionary Communist Movement of Greece \GREECE\ Maoist roots. Socialist Workers' Party (SEK) \GREECE\ Anti-war and anti-fascism. Youth of Communist Liberation \GREECE\ Cameria Political and Patriotic Association (SPPC) \GREECE\ Çam minority (minority in northern Greece) rights party. Christos Tsoutsouvis Revolutionary Organisation \GREECE\ left-wing guerilla group. Coalition of the Radical Left (SYRIZA) \GREECE\ left-wing coalition of smaller leftist parties. Opposed to the austerity package imposed by banking cartels and the cutting of the pension and social security system in Greece. Active Citizens \GREECE\ Democratic socialist. Anticapitalist Political Group \GREECE\ Trotskyite. Communist Organization of Greece \GREECE\ Maoist. Democratic Social Movement \GREECE\ Social democratic. Ecosocialists of Greece \GREECE\ Eco-socialist. 4 Internationalist Workers' Left \GREECE\ Trotskyite communist. Movement for the United in Action Left \GREECE\ Communist. Radical Left Group Roza \GREECE\ Communist. Radicals \GREECE\ Democratic socialist. Red \GREECE\ Trotskyite. Renewing Communist Ecological Left \GREECE\ Euro-communist. Synaspismos (SYN) \GREECE\ Alter-globalization, democratic socialist, eco- and Euro-communist. Communist Organization “Redeployment” \GREECE\ Marxist-Leninist. Communist Party of Greece (KKE) \GREECE\ Marxist-Leninist left-wing party. Totally rejected the austerity package imposed by the international banks and saw its support among the population surge. The KKE has concentrated on examining the causes of the collapse of socialism in the Soviet Union and eastern Europe in order that it not be repeated if it comes to power and can reintroduce a socialist system in Greece. Communist Party of Greece (Marxist-Leninist) \GREECE\ Maoist. Democratic Alliance |GREECE| Liberal-centrist. Pro-austerity and privatization. Democratic Left \GREECE\ Broke from SYN. Democratic socialist. Euro-communist. Democratic Renewal (DIANA) \GREECE\ moderate centre-right party, Defunct. Originally split from ND. Democratic Revival |GREECE| Centrist, Christian populist. Democratic Socialist Party (KODISO) \GREECE\ moderate party. Democrats |GREECE| Centrist. Drasi |GREECE| Liberal centrist. Ecological Greens \GREECE\ environmentalist, pro-social equity. Ecologists Greece \GREECE\ environmentalist. Federation of Ecological and Alternative Organisations (OEEO) \GREECE\ Green ecological party. 5 Fighting Socialist Party of Greece \GREECE\ Socialist, anti-EU and anti-NATO. Free Citizens \GREECE\ Social democratic breakaway faction of PASOK. Golden Dawn /GREECE/ National socialist. Neo-Nazi. Connections to Greek police and Greek Central Intelligence Agency (KYP). Greek National Political Society (EPEN) \GREECE\ right-wing party Hellenic Liberal Party \GREECE\ liberal centrist party. Independent Rally of Citizens with Special Self-Identification (ASPIDA-ROM) |GREECE| Roma rights party. Left Coalition (Synaspismos) \GREECE\ reformist leftist socialist. Liberal Alliance |GREECE| Centrist liberal. Marxist-Leninist Communist Party of Greece \GREECE\Maoist. May 1 Revolutionary Organisation \GREECE\ extreme left-wing guerilla group. Movement for the Reorganization of the Communist Party of Greece \GREECE\ Stalinist. New Democracy Party (ND) \GREECE\ centre-right party. Affiliated with the international Christian Democratic bloc of parties, ND was forced by the Christian Democratic government of Germany to support in writing Greece’s commitment to the European Central Bank/International Monetary Fund austerity economic package. ND leader Antonis Samaras was forced to sign his name to a pledge that his party would support the austerity measures after he was told by the Germans that his word was not sufficient. ND was forced to support the appointment of the technocrats as the Greek government after the resignation of the PASOK government. November 17 Revolutionary Organisation \GREECE\ extreme left-wing guerilla group. Organization for the Reconstruction of the Communist Party of Greece \GREECE\ Maoist. Olympianism Party \GREECE\ pacifist, leftist party. Panhellenic Citizen Chariot \GREECE\ Democratic socialist. Breakaway faction of PASOK. Panhellenic Socialist Movement (PASOK) \GREECE\ social democratic, centre-left party. PASOK abandoned a large part of its socialist principles when it tossed out earlier adopted planks and supported the North Atlantic Treaty Organization (NATO) and the European Union. The PASOK government led by Prime Minister George Papandreou ceded control of Greece to international banking cartels by negotiating loans with the International Monetary Fund and 6 European Central Bank thus putting Greece’s sovereignty at risk. By the time Papandreou decided to put the terms of the loan package to the Greek people in a popular referendum it was too late. The banking cartels forced Papandreou from office and ensured his replacement by a group of bank-appointed technocrats led by the former Governor of the Central Bank of Greece. Panhellenic Unaligned Party of Equality (PAKI) \GREECE\ Party of Greek Hunters /GREECE/ Hunters’ rights party. People's Militant Unity Party \GREECE\ left-wing party, breakaway from PASOK People's Revolutionary Solidarity \GREECE\ extreme left-wing guerilla group. Pirate Party of Greece \GREECE\ Anti-copyright and patent party. Pro-privacy. Popular Orthodox Rally (LAOS) /GREECE/ right-wing populist. Absorbed the Hellenic Front. Rejects as false the paradigm of right and left. Party leader Georgios Karatzaferis, a journalist and TV network owner, has said of his movement, “I don't care if it's called communism, liberalism or socialism.” LAOS is strongly anti-globalization, anti-European Union, and Greek nationalistic. Progressive Party /Greece/ right-wing party. Defunct. Revolutionary People's Struggle (ELA) |Greece| extreme left-wing guerilla group. Revolutionary Praxis |Greece| left-wing guerilla group. Union of Democratic Centre Party (EDIK) |Greece| social democratic centrist party. Xekinima – Socialist Internationalist Organization \GREECE\ Socialist workers’ rights. Workers Revolutionary Party \GREECE\ Trotskyite. 7 Italy Alliance for Italy |ITALY| Liberal, populist. Allied for Sicily |ITALY| Sicily-based centrist regional party. Alliance of the Center |ITALY| Christian Democratic. Apulia First |ITALY| Regionalist centrist, Apulia-based. Autonomist Federation |ITALY| Aosta Valley liberal centrist. Autonomy Liberty Participation Ecology \ITALY\ Aosta Valley environmentalist, pro-autonomy. Christian Democratic Party (DC) /ITALY/ centre-right. Defunct. Citizens for the President |ITALY| Friuli Venezia Giulia-based. Communist Refoundation \ITALY\ left-wing, communist. Critical Left \ITALY\ Communist, Trotskyite. Domà Nunch /ITALY/ Favors Lombard independent nation of Insubria carved from parts of Italy and Switzerland. Democratic Party \ITALY\ Social democratic. Formed from remnants of left-wing Christian Democrats, Republicans, Social Democrats, and moderate Communists. Democratic Party of South Tyrol \ITALY\ Environmentalist, social democratic regionalist party. Democratic Populars |ITALY| Campania-based regionalist. Edelweiss Aosta Valley |ITALY| Aosta Valley centrist. Christian Democratic. Extreme South /ITALY/ Lampedusa-based secessionist party. Affiliated with Federal Alliance. Fatherland Front (Heimatbund) /ITALY/ right-wing, favors independence for South Tyrol. Federal Democracy |ITALY| Campania-based regionalist. Federalist Alliance /ITALY/ Favors autonomy for central and southern Italy. Federation of the Greens \ITALY\ Left-wing environmental. 8 Five Star Movement \ITALY\ Environmental and anti-corruption party. For Trieste /ITALY/ favors autonomy for Trieste. Force of the South |ITALY| Liberal conservative Sicilian regionalist party. Friuli Movement (MF) /ITALY/ Friulian autonomist movement. Front Furlan |ITALY| Friuli-Venezia Giulia separatist party. Future and Freedom /ITALY/ Center-right. Faction led by Giancarlo Fini. Giulian Front |ITALY| Favors independence for Trieste. Green Party \ITALY\ ecological party. Greens-South Tyrol \ITALY\ Social democratic environmentalist. Independence Republic of Sardinia |ITALY| Favors independence for the Republic of Sardinia from Italy. I The South |ITALY| Apulia-based centrist. Italian Democratic Socialist Party \ITALY\ Social democratic. Italian Radicals /ITALY/ Economic liberal, libertarian. Italian Social Movement-National Right /ITALY/ right-wing, neo-Fascist party. Defunct. Italy of Values |ITALY| Centrist, populist, ex-Communists in party. Ladin Political Movement /ITALY/ Ladin autonomist group. South Tyrol-based. La Rete (The Network) |ITALY| Sicily regionalist party, anti-Mafia. Left Ecology Freedom \ITALY\ Left-wing environmental. Lega Sud Ausonia /ITALY/ Favors independent Ausonia in southern Italy. Liberal Democrats |ITALY| Liberal-centrist. Liberal Party (PLI) |ITALY| liberal-centrist party. Ligga Veneta Repubblica/ITALY/ Favors independence for Venice. Ligurian Independentist Movement \ITALY\ Favors independence of Genoa and surrounding 9 Liguria. Lively Aosta Valley \ITALY\ Liberal-left Aosta Valley autonomist. Lombard Alliance League \ITALY\ Leftist Lombardy regionalist. Lombard Independence Front /ITALY/ Lombardy secessionism as part of Padania. Lotta Continua \ITALY\ left-wing party. Moderates and Populars |ITALY| Apulia-based centrist. Moderates for Piedmont |ITALY| Centrist regionalist. Movement for Autonomies /ITALY/ Sicily-based Christian democratic. Movement for the Independence of Sicily |ITALY| Favors independence for Sicily. National Federation for the Green List \ITALY\ ecological party. New Force /ITALY/ Far-right. Roman Catholic traditionalist. North-East Union /ITALY/ Venetist regional party. Northern League /ITALY/ conservative alliance favoring autonomy for northern Italy as “The Autonomous Republic of the North” or “Padania.” Consists of the following: Friuli League Lombardy League Emiliano Romagna League Liguria League Marche League Piedmont League Romagna League Sud Tirolo League Trentino League Trieste League Tuscany League Umbria League Valle d’Aosta League Veneto League Padanian League – Lombardy \ITALY\ Lombardy seccesionist. Padanian League – Piedmont /ITALY/ Piedmont secessionist. 10 Party of Italian Communists \ITALY\ Split from Communist Refoundation Party. People of Freedom /ITALY/ Formed from merger of Forza Italia and National Alliance and led by Silvio Berlusconi. After pressure was mounted by the Eurozone central banking cartels, Berlusconi, who survived a number of financial and sexual scandals, was forced to resign. The People of Freedom-led government was replaced by global banking appointed technocrats led by Mario Monti, an economist and former EU Commissioner. Proletarian Democracy \Italy\ left-wing party. Protection League /Italy/ South Tyrolean terrorist group, extreme right-wing. Rainbow Aosta Valley \ITALY\ Left-wing environmental. Red Moors \ITALY\ Social democratic, Sardinia regionalist party. Republican Party of Italy (PRI) |Italy| liberal-centrist. Sardinia Nation \ITALY\ Sardinian separatist, social democratic. Anti-nuclear, pro-Sardinian language rights. Sardinian Action Party (PSA) |Italy| Social liberal. Sardinian Democratic Union |ITALY| Christian Democratic, Sardinian regionalist. Sardinian People’s Party |ITALY| Centrist, Christian Democratic, liberal. Sardinian Reformers |ITALY| Liberal, Christian Democratic, Sardinia regionalist. Pro-globalization and reform. Sicilian National Front |ITALY| Sicilian independence party. Sicilian People’s Party |ITALY| Favors independence for Sicily. Slovene Union /ITALY/ Slovene rights party. Friuli-Venezia Giulia-based. Social Democratic Party (PSDI) |Italy| social democratic, centre-right Socialist Party (PSI) |Italy| social democratic, centre-left. Southern Action League /ITALY/ Nationalist conservative Taranto-based regionalist party. South Tyrolean Freedom /ITALY/ Separatist German-speaking party. Favors unification with Tyrol Province of Austria. 11 South Tyrolean Liberation Committee /ITALY/ Neo-Nazi secessionist group. South Tyrol People's Party (SVP) |Italy| German and Ladin rights party, favors South Tyrol autonomy. Southern Action League /ITALY/ Apulia-based nationalist conservative. The Libertarians /ITALY/ Right-wing South Tyrol German-speaking nationalist party. Linked to right-wing nationalist Freedom Party of Austria. The Populars of Italy Tomorrow /ITALY/ Sicily-based Christian Democrats. The Right /ITALY/ Nationalist conservative, libertarian. To The Left for Independence \ITALY\ Communist party favoring independence for Sardinia. Trentino Tyrolean Autonomist Party /ITALY/Christian Demcratic regionalist party. Tricolour Flame /ITALY/ Neo-fascist. Pro-Benito Mussolini. UDEUR Populars for the South |ITALY| Centrist Christian Democratic, pro-European Union, based in south. Union for Trentino /ITALY/ Christian Democratic regionalist party. Union of the Center (UdC) |ITALY| Centrist Christian Democratic coalition. Autonomist Democrats |ITALY| Social democratic, Sicily-based. Christian Democratic Party |ITALY| Christian Democratic centrist. Democratic Populars |ITALY| Center-left Christian Democrats. Liberals and Christians |ITALY| Liberal centrist. Party of Christian Democracy |ITALY| Minor Christian Democratic faction. Populars-Daisy |ITALY| Centrists. Union of Christian and Center Democrats (UDC) /ITALY/ Center-right. Veneto for the European People’s Party |ITALY| Christian Democratic Veneto regionalist party. White Rose |ITALY| Christian democratic centrist. 12 Union of Ladins |Italy| Ladin autonomist group. Union Valdotaine |Italy| Valle d'Aosta regional party, French-speakers' rights. United Populars |ITALY| Basilicta-based Christian Democratic regionalist. Valdotanian Renewal \ITALY\ Center-left Aosta regionalist party. Venetians Movement /ITALY/ Favors restoration of the Republic of Venice. Venetian National Party |ITALY| Libertarian Venetian separatist party. Venetian People’s Unity \ITALY\ Socialist left Venetian separatist party. Veneto State \ITALY\ Liberal Venetian separatist party. We the South –Freedom and Autonomy |ITALY| Southern regionalist party. Workers’ Communist Party \ITALY\ Trotskyite.|