PUBLICATIONS



  • A. Parolini, Detrazione IVA indebita tra vincoli UE e interpretazione alternativa ed europeisticamente orientata, in Corriere Tributario, 2021
  • F. Maisto, P. Valacca, Partecipazioni nelle immobilizzazioni se detenute per almeno 12 mesi, in Il sole 24 ore, 09/01/2021
  • F. Morra, M. Severi, Il recepimento della nuova Direttiva per la risoluzione delle controversie fiscali da parte del D.lgs. n. 49/2020, in Rivista telematica di Diritto Tributario, 2020
  • P. Arginelli, The relevance and limits of taxation as an aid to foster megaprojects, in Megaprojects: Multidisciplinarity as the key to successful management, Franca Cantoni, Edoardo Favari, 2020, 15-18
  • M. Tenore, Italy: Revenue Agency clarifies the relevance of preparatory activities in the context of art. 17 OECD Model Tax Convention, in Sports Law & Taxation, 2020, 60-65
  • P. Arginelli, Binding Coordination in the European Union: Status Quo and Ideas for a Brighter Future, in International and EU Tax Multilateralism: Challenges Raised by the MLI, Ana Paula Dourado, 2020
  • P. Arginelli, Italian Supreme Court deals with the notion of preparatory and auxiliary activities for the purpose of establishing the existence of a permanent establishment in Italy and determining its taxable prof, in Rivista telematica di diritto tributario, 16/12/2020
  • A. Parolini, Stitching Schoonzicht. EU law does not preclude a national capital goods adjustment scheme, in H & I : Highlights Insights on European Taxation, 2020
  • G. Maisto, A. Nikolakakis, P. Blessing, J. Hattingh, J. Avery Jones, Fowler v HMRC (Supreme Court): neither fish nor Fowler: tax treaty implications of domestic deeming rules, in British Tax Review, 2020, 537-547
  • C. Silvani, Dividendi e plusvalenze non imponibili per gli OICR immobiliari esteri, in Eutekne.Info, 24/11/2020
  • P. Arginelli, M. Tenore, Esenzione da estendere agli OICR “vigilati” extra-Ue, in Eutekne.info, 23/11/2020
  • P. Arginelli, M. Tenore, BO or Not BO, That Is the Question. The Italian Supreme Court’s Soliloquy on the Danish Princ(iples) of the EU Court of Justice (Publication in Highlight & Insights on European Taxation), in Kluwer International Tax Blog, 19/11/2020
  • A. Brazzalotto, B. Izzo, Trust trasparenti paradisiaci tassati per cassa, in Eutekne.Info, 18/11/2020
  • S. Boiardi, Italian Revenue Agency Refers to DTC’s Nationality Non-discrimination Rule to Interpret Domestic Maritime Exemption Provision, in Kluwer International Tax Blog, 13/11/2020
  • G. Maisto, The Tax Treaty between Austria and Italy in light of the MLI, in SWI Steuer und Wirthschaft International, 2020, 615-627
  • M. Valdonio, M. Tenore, Incentivi all’esodo con rimborso per i lavoratori impatriati, in Eutekne.info, 11/11/2020
  • M. Tenore, The parent-subsidiary directive, in Introduction to European Tax Law on Direct Taxation - 6th edition, M. Lang, P. Pistone, J. Schuch, C. Staringer (eds), 2020, 145-170
  • P. Arginelli, M. Tenore, Italian Supreme Court on the beneficial owner requirement. Corte di Cassazione (comments by Paolo Arginelli and Mario Tenore), in H & I : Highlights Insights on European Taxation, 2020, 2020/470
  • M. Tenore, Supreme Court of 7 September 2018, case no. 21865, in Tax treaty case law around the globe 2019, M. Lang, A. Rust, J. Owens, P. Pistone, J. Schuch, C. Staringer, A. Storck, P. Essers, E. Kemmeren, C. Oner, D. Smit (eds.), 2020, 305-310
  • M. Tenore, Supreme Court of 11 October 2018, case no. 25219, in Tax treaty case law around the globe 2019, M. Lang, A. Rust, J. Owens, P. Pistone, J. Schuch, C. Staringer, A. Storck, P. Essers, E. Kemmeren, C. Oner, D. Smit (eds.), 2020, 199-204


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