Articles

• M. Cerrato, L'Italia che attrae grandi patrimoni e ottimi talenti, in Italia Oggi, 09/09/2026
• C. Silvani, Commentary, Castelli v Italian Revenue Agency (2020), in 28 International Tax Law Reports, 2026, 1022-1036
• A. Massimiano, M. Cataldi, G. Cappelleri, M. Vannucci, Introduction to the Survey of the Profit Split Method across Jurisdictions, in International Transfer Pricing Journal, 2026
• A. Massimiano, M. Cataldi, G. Cappelleri, M. Vannucci, The Profit Split Method across Jurisdictions – Report on Italy, in International Transfer Pricing Journal, 2026
• G. Cappelleri, F. Ricci, Tariffs: The Long Wave of the New Trade Policies and the Implications for Multinationals, in International Transfer Pricing Journal, 2026
• E. Milani, The taxation of influencers. Between domestic tax law and conventional (treaty) profiles, in Sports Law & Taxation, 2026, 40-47
• L. Peverini, La natura della norme sulle presunzioni legali relative, in Diritto e Pratica Tributaria, 2026, 736-762
• M. Cerrato, La patrimoniale? Non funziona, in Corriere della Sera, 01/06/2026
• F. Maisto, Analisi antiabuso delle donazioni di partecipazioni precedute da conferimenti, in Corriere Tributario, 2026, 369-376
• G. Maisto, Exploring the 2025 OECD Update on Home Office and Permanen Establishment, in Tax Notes International, 10/03/2026
• F. Maisto, Periodo di possesso delle partecipazioni ricevute nei conferimenti in natura con dubbi, in Eutekne.info, 24/02/2026
• C. Silvani, Italian Court Rejects “Prove a Negative” Burden in Beneficial Ownership Cases, in International Tax Highlights, 2026
• F. Maisto, Realizzo controllato anche per gli apporti in una società interamente partecipata, in Il Sole 24 Ore, 03/02/2026
• M. Bianconi, F. Capogrossi, Dichiarazione integrativa IVA a favore: la tesi dell’Agenzia delle Entrate contraria ai principi eurounitari?, in Corriere Tributario, 2025
• W. Criminisi, Piani di stock option cash-settled, deducibilità solo al pagamento, in Il Sole 24 Ore NT+ Fisco, 06/11/2025
• A. Massimiano, M. Cataldi, G. Cappelleri, The DEMPE Concept and Its role in Domestic Transfer Pricing Practice. A Survey of Country Reports, in International Transfer Pricing Journal, 2025
• C. Silvani, There is more to ‘Franklin’ than ‘F’, in European Investment Fund Review, 2025
• M. Severi, M. Valdonio, A. Massimiano, Italy, in 2025 Transfer Pricing Forum BNA, 2025
• A. Brazzalotto, F. Cagnola, Taxation of athletes at the Olimpic Games. The Milano-Cortina 2026 framework, in Sports Law & Taxation, english, 2025
• G. Maisto, S. Austry, J. Avery Jones, F. Potgens, Interpretation under the Multilateral Instrument (MLI) – Part One, in Bulletin for International Taxation, 2025