Contributions



  • A. Parolini, A. Rottoli, Exemptions in VAT Law – Recent Case Law of the CJEU, in CJEU – Recent Developments in Value Added Tax 2018, M. Lang et al., 2019, 239-262
  • N. Saccardo, Section - Italy, in Planning and Administration of Offshore and Onshore trusts, A. Travers, J. A. Field, E. Buckland, H. Southon (eds.), Croydon, 2019
  • T. Galluccio, Italy, in New trends in the definition of Permanent Establishment, G. Maisto (edited by), Amsterdam, 2019
  • N. Saccardo, Section - Italy, in European Cross-Border Estate Planning, T. Lyons (edidetd by), London, 2019
  • N. Saccardo, Italy’s substitute tax regime: features, benefits and requirements for qualification, in Private Client Global guide, London, 2019
  • G. Maisto, P. Arginelli, Italy: the shipbuilder's subcontractor case, in Tax treaty case law around the globe 2018, E.C.C.M. Kemmeren, P. Essers, D.S. Smit, C. Oener, M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, A. Storck (eds), 2019, 95-105
  • G. Maisto, P. Arginelli, Italy: the fragmented road transportation activity case, in Tax treaty case law around the globe 2018, E.C.C.M. Kemmeren, P. Essers, D.S. Smit, C. Oener, M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, A. Storck (eds), 2019, 107-111
  • C. Silvani, Italian national report on Subject II of IFA Congress – London 2019, “Investment funds”, in Cahiers de droit fiscal international - volume 104 b, 2019, 477-497
  • M. Cerrato, B. Izzo, La fiscalità della filantropia in Italia e all’estero, in Filantropia, 2019
  • G. Maisto, L' attuazione 'ragionata' delle raccomandazioni BEPS e delle direttiva anti-elusione nell'ordinamento tributario italiano, in Per un nuovo ordinamento tributario, C. Glendi, G. Corasaniti, C. Corrado Oliva, P. de' Capitani di Vimercate (a cura di), Milano, 2019, 605-621
  • C. Silvani, Italy - Corporate Taxation, in Country Analyses IBFD, 04/06/2019, online
  • G. Corciulo, Arbitration under the Dispute Resolution Directive-Does the directive solve the problems encountered with the EU arbitration convention?, in OECD arbitration in tax treaty law, A. Majdanska, L. Turcan (eds.), Wien, 2018, 447-467
  • A. Parolini, Ten good reasons to remove Article 17 from the OECD Model Convention, in Tax treaties after the BEPS project : atribute to Jacques Sasseville, B. J. Arnold (Edited by), Toronto, 2018, 233-249
  • N. Saccardo, Estate Planning in Italy, in International estate planning: a reference guide, B. Hauser, M. Langa (eds), 2018
  • N. Saccardo, Section - Italy, in The Private Wealth & Private Client Review, J. Riches (edited by), London, 2018
  • G. Maisto, Shall international tax planning drop drammatically by virtue of BEPS? It depends, in Base erosion and profit shifting (BEPS)in taxation, B. Yalti (ed.), 2018, 171-175
  • L. Peverini, Le sanzioni tributarie, in Lezioni di diritto tributario (VI ed.), G. Melis (a cura di), Torino, 2018
  • A. Brazzalotto, Chapter 13 : Italy, in Taxation of intellectual property under domestic law, EU law and tax treaties, G. Maisto (edited by), Amsterdam, 2018, 469-534
  • M. Cerrato, Italien, in Tax Compliance: Prävention - Investigation - Remediation – Unternehmensverteidigung, M. Rübenstahl , J. Idler (eds), 2018, 1407-1430
  • G. Maisto, Italy: Cases on the application of the ne bis in indem principle, Menci (C-524/15) Orsi and Baldetti (C-217/15 and C-350/15) and Bisignani (C-125/17) on Italian Reporting Obligations, in CJEU: Recent Developments in Direct Taxation 2017, M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringer, A. Storck (eds), Wien, 2018, 107-126


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