Contributi



  • A. Parolini, A. Rottoli, Exemptions in VAT Law – Recent Case Law of the CJEU, in Corriere Tributario, M. Lang et al., 2019, 239-262
  • P. Arginelli, PE negative list and fragmentation of activities within groups of companies, in New trends in the definition of Permanent Establishment, G. Maisto (edited by), Amsterdam, 2019
  • T. Galluccio, Italy, in New trends in the definition of Permanent Establishment, G. Maisto (edited by), Amsterdam, 2019
  • P. Arginelli, Italy: Menci (C-524/15) on the ne bis in idem principle, and Bisignani (C-125/17) on Italian Foreign Assets Reporting Obligations, in CJEU Recent Developments in Direct Taxation 2018, M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringet, A. Storck, 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. Tenore, Timing Issues in the Application of Tax Treaties: Changes in the Applicable Treaty Law, in Time and Tax: Issues in International, EU, and Constitutional Law, 2019, 45-58
  • M. Cerrato, B. Izzo, La fiscalità della filantropia in Italia e all’estero, in Filantropia, 2019
  • P. Arginelli, The ATAD and Third Countries, in The External Tax Strategy of the EU in a Post-BEPS Environment, A.M. Jiménez (edited by), 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
  • R. Michelutti, IAS/IFRS e imputazione temporale, in La fiscalità delle Società IAS/IFRS, G. Zizzo (a cura di), Milano, 2018, 57-77
  • P. Valacca, R. Valacca, I componenti imputati direttamente a patrimonio, in La fiscalità delle Società IAS/IFRS, G. Zizzo (a cura di), Milano, 2018, 711-733
  • 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, Section - Italy, in The Private Wealth & Private Client Review, J. Riches (edited by), London, 2018
  • M. Tenore, The parent-subsidiary directive, in Introduction to European Tax Law on Direct Taxation, M. Lang, P. Pistone, J. Schuch, C. Staringer (eds), Wien, 2018, 143-167
  • P. Arginelli, A Proposal for Harmonizing the Rules on the Allocation of Taxing Rights within the European Union and in Relations with Third Countries, in European Tax Integration: Law, Policy and Politics, P. Pistone (edited by), 2018, 653-694
  • M. Tenore, Trends and Facts in European Tax Integration: Harmonization and Coordination, in European Tax Integration: Law, Policy and Politics, P. Pistone (edited by), 2018, 3-20


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