Contributions



  • G. Maisto, Reflections on the Scope of the EU Dispute Resolution Directive, in Liber Amicorum Luc De Broe: The Least Taxed Road, F. Debelva (Ed.), Mechelen, 2024, 415-433
  • C. Silvani, Italy, in Revisiting Article 21 (Other Income) of the OECD Model, G. Maisto (Ed.), Amsterdam, 2024, 503-546
  • G. Maisto, The design of a tax treaty between Perù and Italy on the avoidance of double taxation, in Libro conmemorativo por el 40 aniversario de IFA Perù, 2024
  • L. Peverini, Le sanzioni tributarie, in Manuale di diritto tributario, G. Melis, 2024
  • C. Silvani, Italy - Corporate Taxation, in Country Analyses IBFD, online, 31/07/2024
  • G. Maisto, C. Silvani, Italy: Admiral Gaming Network A. O. (Joined cases C-475/20 to C-482/20), 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
  • G. Maisto, C. Silvani, Italy: Contship Italia S.p.A. (Joined cases C-433/21 to C-434/21), 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
  • G. Maisto, C. Silvani, Italy: Treaty Requires Foreign Tax Credit against Flat Tax, 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
  • G. Maisto, C. Silvani, Italy: Application of Later Versions of the OECD Commentary to Older Double Tax Treaties, 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
  • G. Maisto, Notes on the application of Article 4(1) OCED Model Convention to territorial tax systems, in A journey through European and international taxation: liber amicorum in honour of Peter Essers, C. De Ppietro, C. Peters, E. Kemmeren (eds.), Alphen aan den Rijn, 2024, 365-374
  • G. Maisto, Italy: Airbnb Ireland and Airbnb Payments UK ( C-83/21), in CJEU - Recent developments in direct taxation 2022, G. Kofler, M. Lang, P.Pistone , A. Rust, J. Schuch, K. Spies, C. Staringer, R. Szudoczky (eds.), Wien, 2024, 1-7
  • A. Alfano, F. Ricci, Gli altri metodi, in Il transfer price nell'ordinamento tributario italiano, (a cura di) E. della Valle, G. Maisto, L. Miele, 2024, 431-452
  • G. Cappelleri, M. Vannucci, Le rettifiche di fine anno e in dichiarazione dei redditi, in Il transfer price nell'ordinamento tributario italiano, (a cura di) E. della Valle, G. Maisto, L. Miele, 2024, 455-471
  • M. Severi, Le rettifiche primarie e le rettifiche secondarie, in Il transfer price nell'ordinamento tributario italiano, (a cura di) E. della Valle, G. Maisto, L. Miele, 2024, 473-495
  • A. Massimiano, La rettifiche in diminuzione, in Il transfer price nell'ordinamento tributario italiano, (a cura di) E. della Valle, G. Maisto, L. Miele, 2024, 497-511
  • M. Cataldi, Gli effetti delle rettifiche primarie sulle ritenute e l'applicazione delle convenzioni, in Il transfer price nell'ordinamento tributario italiano, (a cura di) E. della Valle, G. Maisto, L. Miele, 2024, 513-525
  • M. Valdonio, F. Morra, Il transfer pricing e l'abuso del diritto, in Il transfer price nell'ordinamento tributario italiano, (a cura di) E. della Valle, G. Maisto, L. Miele, 2024, 901-916
  • G. Maisto, C. Silvani, Italy: retrospective application of the OECD report on the attribution of profits to Permanet Establishments (Supreme Court case no.8500 of 25 March 2021), 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
  • G. Maisto, C. Silvani, 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, 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
  • M. Cenini, La digitalizzazione della bellezza, in Diritto delle arti e nuove tecnologie. Atti del convegno del 15 ottobre 2021., M. Cenini, F. Dell'Aversana, F. Ferrari, G. Magri (a cura di), Varazze, 2023, 189-201
Filter by



SEARCH PUBLICATIONS