Contributions



  • C. Silvani, Departures from Article 11 of the OECD Model Convention, in Taxation of Interest under Domestic Law, EU Law and Tax Treaties, G. Maisto (Ed.), Amsterdam, 2022, 163-210
  • I. Sarzi Sartori, Italy, in Taxation of Interest under Domestic Law, EU Law and Tax Treaties, G. Maisto (Ed.), Amsterdam, 2022, 707-754
  • G. Maisto, Italy: UBS Real Estate (C-478/19 and 479/19) and Airbnb Ireland and Airbnb Payments UK ( C-83/21), in CJEU - Recent developments in direct taxation 2021, G. Kofler, M. Lang, P.Pistone , A. Rust, J. Schuch, K. Spies, C. Staringer, A. Storck (eds.), Wien, 2022, 253-262
  • L. Peverini, Disciplina fiscale dei gruppi societari, in Diritto tributario delle attività economiche (II edizione), L. Salvini (a cura di), Torino, 28/02/2022, 315-332
  • L. Peverini, Operazioni straordinarie, liquidazione e fallimento nelle imposte sui redditi, in Diritto tributario delle attività economiche (II edizione), L. Salvini (a cura di), Torino, 28/02/2022, 365-377
  • G. Maisto, Italy, in The tax disputes and litigation review, D. Pickstone (ed.), London, 2022, 120-136
  • G. Maisto, Oggetto e ambito della Direttiva, in La risoluzione delle controversie fiscali internazionali nell’Unione Europea, L. Del Federico, P. Pistone e M. Trivellin (a cura di), Pisa, 2021, 91-119
  • G. Maisto, Italy : HB v INPS and IC v INPS (C-168/19 and C-169/19); Sociéte Génerale (C-565/18; Stanleyparma and Stanleybet Malta (C-788/18), in CJEU - Recent developments in direct taxation 2020, G. Kofler, M. Lang, P.Pistone , A. Rust, J. Schuch, K. Spies, C. Staringer, A. Storck (eds.), Wien, 2021, 81-98
  • S. Tellarini, S. Marchese, I disallineamenti da ibridi inversi, in I disallineamenti da ibridi, E. della Valle e L. Miele (a cura di), Milano, 2021, 369-395
  • G. Maisto, Counteracting Tax Treaty Abuses from a European Perspective: Frictions and Interactions between the OECD PPT and the ATAD GAAR, in Thinker, Teacher, Traveler: Reimagining International Tax (Essays in honor of H. David Rosenbloom), Kofler G, Mason R., Rust A. (eds), Amsterdam, 2021, 343-354
  • G. Maisto, P. Arginelli, Italy: applicability of Article 10 of the Italy-Japan income tax treaty to Italian-source dividends paid to Japanese pension fund through certain US limited partnerships, in Tax Treaty case law 2020, E. Kemmeren, P. Essers , D. Smit, C. Oner, M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, A. Storck, K. Spies (eds.), Amsterdam, 2021, 151-159
  • G. Maisto, P. Arginelli, Italy : rules governing the taxation of intra-group dividends paid by a German subsidiary company to an Italian parent company, in Tax Treaty case law 2020, E. Kemmeren, P. Essers , D. Smit, C. Oner, M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, A. Storck, K. Spies (eds.), Amsterdam, 2021, 287-295
  • C. Silvani, La nuova disciplina di trasformazione in credito di imposta delle DTA relative ad eccedenze ACE (con postilla), in Pandemia da “Covid-19” e sistema tributario, A. Contrino e F. Farri (a cura di), Firenze, 2021, 285-292
  • G. Maisto, The Friction of Domestic Anti-Avoidance Rules with Treaty GAARs: EU Experience, in General Anti-Avoidance Rules: The Final Tax Frontier?, edited by Mukesh Butani and Tarun Jain, DLF Cyber City, 2021, 633-674
  • L. Peverini, Le sanzioni tributarie, in Manuale di diritto tributario (III edizione), G. Melis, Torino, 2021, 499-572
  • C. Silvani, Italy - Corporate Taxation, in Country Analyses IBFD, 15/04/2021, online
  • A. Parolini, The History of Italy’s Double Tax Conventions, in The History of Double Taxation Conventions in the Pre-BEPS Era, M. Lang , Reimer E. (eds), Amsterdam, 2021, 329-353
  • G. Maisto, L’interazione tra norme antiabuso nazionali e pattizie nell’esperienza europea, in Saggi in ricordo di Augusto Fantozzi, AA.VV., Pisa, 2021, 545-604
  • M. Valdonio, A. Massimiano, Countries experience: status quo and likely evolutions - Italy, in The future of the profit split method, R. Danon, G. Maisto, V. Chand, G. Cappelleri (eds.), Alphen aan den Rijn, 2020, 189-203
  • A. Parolini, The impact of profit split to indirect taxes, with emphasis on European VAT, in The future of the profit split method, R. Danon, G. Maisto, V. Chand, G. Cappelleri (eds.), Alphen aan den Rijn, 2020, 135-144


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