I've been hit by several phishing emails in a short time the last week. Having time this morning I took the initiative to look at the headers from one email and the phishing location.
The hosting server
The domains DNS zone is hosted on a particular network just like its website. Two different servers actually, but behind it seems to be a lucrative webhosting service where you can get your domain registered although it's not a registrar. All of this is hosted in Texas.
The email server
The email is originating from Italy. The FROM address is set up to show a truthful email (usually where you put the surname) with an inexistant email address behind that. The email address' domain name exists however and is hosted in France, but has no relation to the scam, at least the owner of this domain can't do anything about it.
The Return-Path shows a real email address with a different domain name but same network anyway. The domain name shows a dummy webpage "Under construction".
Who to contact?
All of them if you care, otherwise just let it go, because phishing pages are set up and down daily...
To contact the webhosting or email server, request the Whois information of the IP address and contact the abuse department, there is always an abuse section in the Whois of an IP address. You can also contact the domain name holder and/or look if the registrar or webhosting sevice has a dedicated abuse website page.
Of course it happens that an abuse email address forwards everything to the trash can. In order to have a chance to stop the scam, it is good to contact as many services as possible.