Cesare Silvani

Partner

contatti
Cesare Silvani is admitted to the Milan Bar and the New York Bar. He graduated (cum laude) from University of Bologna Law School in 2008 and obtained an LL.M. (with honors) in Taxation from the New York University in 2013. He worked as IFA Research Associate at IBFD (Amsterdam) between 2013 and 2014. He is research fellow (“cultore della materia”) at the Università Cattolica del Sacro Cuore di Piacenza and has been a member of the International Relations Commission of the Milan Bar Association since 2023.
 
He joined Maisto e Associati in 2014 after having worked for five years for an international law firm.
 
His practice mainly focuses on mergers and acquisitions, financial instruments and international taxation.
 
He is member of the scientific committee of the international journal European Investment Fund Review.
 

PUBLICATIONS

  • Italy, C. Silvani, in Revisiting Article 21 (Other Income) of the OECD Model, G. Maisto (Ed.), Amsterdam, 2024, 503-546
  • Italy - Corporate Taxation, C. Silvani, in Country Analyses IBFD, online, 31/07/2024
  • Italy: Admiral Gaming Network A. O. (Joined cases C-475/20 to C-482/20), C. Silvani, G. Maisto, in CJEU - Recent developments in direct taxation 2023, G. Kofler, M. Lang, P.Pistone , A. Rust, J. Schuch, K. Spies, C. Staringer, R. Szudoczky (eds.), Vienna, 2024, 163-171
  • Italy: Contship Italia S.p.A. (Joined cases C-433/21 to C-434/21), C. Silvani, G. Maisto, in CJEU - Recent developments in direct taxation 2023, G. Kofler, M. Lang, P.Pistone , A. Rust, J. Schuch, K. Spies, C. Staringer, R. Szudoczky (eds.), Vienna, 2024, 173-182
  • Fusioni estere più facili con il nuovo tax rate test semplificato ai fini CFC, C. Silvani, in Eutekne Il Quotidiano del Commercialista, 08/05/2024
  • Italy: Treaty Requires Foreign Tax Credit against Flat Tax, C. Silvani, G. Maisto, in Tax Treaty Case Law around the Globe 2023, G. Kofler, M. Lang, A. Rust, P. Pistone, J. Schuch, K. Spies, C. Staringer, R. Szudoczky, P. Essers, E. Kemmeren, C. Oner, D. Smith (eds.), Amsterdam, 2024, 311-322
  • Italy: Application of Later Versions of the OECD Commentary to Older Double Tax Treaties, C. Silvani, G. Maisto, in Tax Treaty Case Law around the Globe 2023, G. Kofler, M. Lang, A. Rust, P. Pistone, J. Schuch, K. Spies, C. Staringer, R. Szudoczky, P. Essers, E. Kemmeren, C. Oner, D. Smith (eds.), Amsterdam, 2024, 33-40
  • Italy: retrospective application of the OECD report on the attribution of profits to Permanet Establishments (Supreme Court case no.8500 of 25 March 2021), C. Silvani, G. Maisto, in Tax Treaty case law 2022, E. Kemmeren, P. Essers , S. Stevens, T. Stevens, C. Oner, M. Lang, G. Kofler, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, K. Spies, D. Blum (eds.), Amsterdam, 2023, 59-68
  • Italy: no residence state's taxing rights under article 19(1)(a) of the Italy-UAE income tax treaty(1995) even if this leads to double non-taxation, C. Silvani, G. Maisto, in Tax Treaty case law 2022, E. Kemmeren, P. Essers , S. Stevens, T. Stevens, C. Oner, M. Lang, G. Kofler, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, K. Spies, D. Blum (eds.), Amsterdam, 2023, 319-327
  • Esenzione mantenuta per gli investimenti in OICR, C. Silvani, S. Tellarini, in Eutekne.info, 08/02/2023
  • Plusvalenze immobiliari, esenti solo gli enti white list, C. Silvani, S. Tellarini, in Il Sole 24 ore, 10/12/2022
  • Il nodo degli Oicr immobiliari non residenti, C. Silvani, S. Tellarini, in Il Sole 24 ore, 10/12/2022
  • Departures from Article 11 of the OECD Model Convention, C. Silvani, in Taxation of Interest under Domestic Law, EU Law and Tax Treaties, G. Maisto (Ed.), Amsterdam, 2022, 163-210
  • La nuova disciplina di trasformazione in credito di imposta delle DTA relative ad eccedenze ACE (con postilla), C. Silvani, in Pandemia da “Covid-19” e sistema tributario, A. Contrino e F. Farri (a cura di), Firenze, 2021, 285-292
  • Italy - Corporate Taxation, C. Silvani, in Country Analyses IBFD, 15/04/2021, online
  • Plusvalenze esenti, requisito ridotto anche in uscita, C. Silvani, F. Maisto, in Il sole 24 ore, 13/03/2021
  • Dividendi e plusvalenze non imponibili per gli OICR immobiliari esteri, C. Silvani, in Eutekne.Info, 24/11/2020
  • Implicazioni dell’estinzione di stabili organizzazioni italiane sui consolidati fiscali esistenti, C. Silvani, in Il Fisco, 2020, 2757-2763
  • Società semplici, regime del socio sui dividendi black, C. Silvani, P. Arginelli, in Il Sole 24 Ore, 06/06/2020
  • Italy - Corporate Taxation, C. Silvani, in Country Analyses IBFD, 15/05/2020, online
  • La nuova disciplina di trasformazione in credito d'imposta delle DTA relative ad eccedenze ACE, C. Silvani, in Rivista telematica di diritto tributario, 23/04/2020
  • Trasformabili in crediti le Dta delle perdite post decreto Cura Italia, C. Silvani, in Il Sole 24 Ore - NT + Fisco, 07/04/2020
  • Conta il capital gain pagato in Brasile sui proventi Jcp, C. Silvani, in Il Sole 24 Ore, 24/01/2020
  • Italian national report on Subject II of IFA Congress – London 2019, “Investment funds”, C. Silvani, in Cahiers de droit fiscal international - volume 104 b, 2019, 477-497
  • Ipocatastali ridotte alla metà per i fondi immobiliari esteri, C. Silvani, in Il Sole 24 Ore, 09/04/2019
  • Per le controllate estere passive income test da definire, C. Silvani, in Il Sole 24 Ore, 29/01/2019
  • Italy - Corporate Taxation, C. Silvani, in Country Analyses IBFD, 04/06/2019, online
  • I titoli deducibili per l'emittente rientrano tra gli interessi attivi, C. Silvani, R. Michelutti, 13/12/2018, Il Sole 24 Ore
  • Curbing Base Erosion via Withholding Taxes: The Case for a “Reverse Controlled Foreign Company” Approach, C. Silvani, G. Maisto, P. Arginelli, in Bulletin for International Taxation, 2018
  • Scegliere l'estero blocca il consolidato, C. Silvani, R. Michelutti, in Il Sole 24 Ore, 26/04/2018
  • Consolidato, cambio senza interruzione, C. Silvani, R. Michelutti, in Il Sole 24 Ore, 12/04/2018
  • Dividendi black list, credito cercasi, C. Silvani, R. Michelutti, in Il Sole 24 Ore, 18/08/2017
  • Operazioni straordinarie e consolidato fiscale: vecchi principi, nuovi risultati, C. Silvani, R. Michelutti, in Corriere Tributario, 2017, 1181-1188
  • L'individuazione dei regimi fiscali privilegiati ai fini dell'applicazione della disciplina CFC, C. Silvani, P. Arginelli, in Rivista di diritto triburario - supplemento online, 05/10/2016
  • Cfc, le anomalie dell’Irap nel calcolo del tax rate, C. Silvani, P. Arginelli, in Il Sole 24 Ore, 05/10/2016
  • Modifiche alla direttiva madre figlia e BEPS: un'occasione per ripensare il regime degli strumenti ibridi, C. Silvani, R. Michelutti, in Corriere Tributario, 2016, 857-864
  • E' configurabile un diritto al rimborso per i consolidati fiscali “postumi”?, C. Silvani, R. Michelutti, in Corriere Tributario, 2015, 4471-4479
  • Il consolidato orizzontale: l'Europa è un orizzonte obbligato?, C. Silvani, R. Michelutti, in Corriere Tributario, 2015, 1765-1772