PUBLICATIONS

  • Regole sul coacervo: eredità e donazioni con destini separati, P. Arginelli, F. Maisto, in Il Sole 24 Ore, 05/01/2017, 32
  • Regole sul coacervo: eredità e donazioni con destini separati, P. Arginelli, F. Maisto, in Il Sole 24 Ore, 05/01/2017, 32
  • Italy, N. Saccardo, in Planning and Administration of Offshore and Onshore Trusts, L. Hirst (edited by), London, 2015, loose-leaf
  • Section - Italy, N. Saccardo, in The Private Wealth & Private Client Review, J. Riches (edited by), London, 2015, 263-272
  • The new Italian reporting obligations for foreign-held assets, N. Saccardo, in Trust & Trustees, 2014
  • The impact of the EU Regulation No 650/2012 on successions for Italian nationals residing in Third Countries (including the UK), N. Saccardo, in Trust & Trustees, 2014
  • The use of trusts for the generational transfer of a business: the italian tax perspective, N. Saccardo, in Private Client Multi-Jurisdictional Guide 2013/2014, 2014
  • Voluntary, pesa il raddoppio dei termini, M. Cerrato, in Il Sole 24 Ore, 17/07/2014
  • International aspects of philanthropic, cultural and charitable giving under Italian inheritance and gift tax law, M. Cerrato, A. Bavila, in The Journal of International Tax, Trust & Corporate Planning, 2013, 287-301
  • International aspects of philanthropic, cultural and charitable giving under Italian inheritance and gift tax law, M. Cerrato, A. Bavila, in The Journal of International Tax, Trust & Corporate Planning, 2013, 287-301
  • Section - Italy, G. Maisto, A. Bavila, in IBFD Trusts, 2013, online
  • Section - Italy, G. Maisto, A. Bavila, in IBFD Trusts, 2013, online
  • Profili fiscali relativi all’acquisto e detenzione di opere d’arte, G. Maisto, in Il diritto dell’arte: La circolazione delle opere d’arte (vol. 2), G. Negri-Clementi, S. Stabile (a cura di), Milano, 2013, 233-239
  • The Pursuit of Harmonization Regarding Taxes on Death and the International Implications, G. Maisto, in Bulletin for International Taxation, 2011, 253-259
  • Issues of Interpretation regarding Inheritance and Gift Tax in an International Context, N. Saccardo, in Bulletin for International Taxation, 2010, 477-481
  • Taxation of trusts in Italy: capital gains on trust assets and trasparent trust, A. Bavila, in Bullettin for international taxation, 2010, 482-486
  • Death as a taxable event and its international ramifications, G. Maisto, in Cahiers de droit fiscal international - volume 95 b, The Hague, 2010, 17-60
  • Taxation of Trusts in Italy, G. Maisto, in Taxation of Trusts in Civil Law Jurisdictions, R. Danon, J.-L. Chenaux, N. Tissot (eds), Zurich, 2010, 153-187
  • Applicabilità della “trasparenza” a trust discrezionali titolari di partecipazioni societarie, N. Saccardo, in Diritto e pratica tributaria, 2009, parte II, 115-125
  • La residenza del trust nei trattati contro le doppie imposizioni e il ruolo dei soggetti diversi dal trustee, A. Bavila, in Trust e attività fiduciarie, 2008
  • Elusione fiscale e trust, M. Cerrato, in Trusts e attività fiduciarie, 2002, 175 ss.
  • Brevi note sul regime tributario dei compensi e dei canoni percepiti da musicisti statunitensi nella convenzione intercorrente tra l’Italia e gli Stati Uniti, A. Parolini, in Rivista di diritto tributario, 2001, parte IV, 151-165
  • Riflessioni critiche sulla tassazione dei compensi percepiti da non residenti per prestazioni artistiche o professionali, A. Parolini, in Rivista di diritto tributario, 2001, parte IV, 6-24
  • La residenza fiscale delle persone fisiche e gli indici rivelatori del centro principale degli affari e degli interessi, M. Cerrato, G. Maisto, in Rivista di diritto tributario, 2000, parte IV, 19-35
  • La residenza fiscale delle persone fisiche e gli indici rivelatori del centro principale degli affari e degli interessi, M. Cerrato, G. Maisto, in Rivista di diritto tributario, 2000, parte IV, 19-35
  • Iscrizione anagrafica e residenza fiscale ai fini dell’imposta sul reddito delle persone fisiche, G. Maisto, in Rivista di diritto tributario, 1998, parte IV, 217-225



PRIVATE CLIENTS

The firm advises on the tax optimization of estate planning, transfers of businesses, lifetime asset transfers and ownership structures, having developed wide-spanning expertise on trusts, foundations, financial and insurance products. Advice is also given upon the transfer of residence to or from Italy. The firm has also been very active in giving tax advice to artists and sportsmen and has an established experience in advising on the tax structuring of charities and other non-profit bodies and on the tax issues associated with the acquisition, holding and sale of cultural assets and works of art.
The firm has recently expanded its private clients practice also to non tax aspects so strengthening its already extensive expertise in this field and is now able to cover all civil matters related to private clients and wealth management