Contributi



  • P. Arginelli, The Interaction between IP Box Regimes and Compensatory Tax Measures: A Plea for Coherent and Balanced Approach, in EU Law and the Building of Global Supranational Tax Law : EU BEPS and State Aid, D. Weber, 2017, 91-132
  • S. Boiardi, Italy, in Taxation of shipping and air transport in domestic law, EU law and tax treaties, G. Maisto (edited by), Amsterdam, 2017, 459-497
  • P. Arginelli, The Court of Justice of the European Union interprets the “subject to tax” requirement provided for in the Parent-Subsidiary Directive, in Kluwer International Tax Blog, 20/03/2017
  • L. Peverini, Le sanzioni tributarie, in Lezioni di diritto tributario (V ed.), G. Melis (a cura di), Torino, 2017
  • N. Saccardo, Section - Italy, in European Cross-Border Estate Planning, London, 2017
  • M. Tenore, Il contrasto all’elusione fiscale internazionale nella nuova direttiva madre–figlia dell’Unione europea, in L'elusione el'evasione fiscale in ambito nazionale e internazionale, F.Amatucci, R. Cordeiro Guerra (a cura di), Canterano, 2016, 425 - 450
  • G. Maisto, Italy: is there a permanent establishment?, in Tax treaty case law around the Globe 2016, P. Essers, E. Kemmeren, D. Smit, M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, A. Storck (eds), Amsterdam, 2016, 169 - 174
  • A. Massimiano, M. Valdonio, M. Severi, Italy, in Guide to International Transfer Pricing Law: Tax Planning and Compliance Strategies - 6th Edition, Duff & Phelps, Alphen aan den Rijn, 20/02/2017, 609-663
  • G. Maisto, Transfer pricing aspects of low value-adding services, in Transfer pricing in a post-BEPS world, M. Lang, A. Storck, R. Petruzzi (eds), Alphen aan den Rijn, 2016, 145-158
  • G. Maisto, Italy: C-194/15; Baudinete and others, in CJEU - Recent developments in direct taxation, M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringer, A. Storck (eds), Wien, 2016, 97-105
  • G. Maisto, EU and OECD convergence on international tax standards - focus on aggressive tax planning and its foreseeable future developments, in Base erosion and profit shifting (BEPS): impact for European and international tax policy, R. Danon (edited by), Zurich, 2016, 173-194
  • C. Silvani, Italy - Corporate Taxation, in Country Analyses IBFD, 31/03/2016, online
  • M. Tenore, Italy, in Taxation of Entertainers and Sportspersons Performing Abroad, G. Maisto (editd by), Amsterdam, 2016, 469-505
  • M. Tenore, Image rights, sponsoring and advertising income, in Taxation of Entertainers and Sportspersons Performing Abroad, G. Maisto (editd by), Amsterdam, 2016, 137-155
  • A. Parolini, Historical development of article 17 OECD Modell: from the League of Nations to the 2010 OECD Model, in Taxation of Entertainers and Sportspersons Performing Abroad, G. Maisto (editd by), Amsterdam, 2016, 55-83
  • P. Arginelli, Stabile organizzazione, imposte dirette e libertà fondamentali garantite dal Trattato sul Funzionamento dell’Unione europea, in La stabile organizzazione delle imprese industriali e commerciali, Milano, 2016, 667 - 700
  • P. Arginelli, Concorrenza fiscale dannosa e regime italiano di IP box, in L’evasione e l’elusione fiscale in ambito nazionale e internazionale, Roma, 2016, 451 - 485
  • R. Michelutti, E. Iascone, Rilevanza transnazionale degli elementi costitutivi dell'abuso del diritto di cui all'art. 10-bis della L. 27-07-2000 n. 12, in Il nuovo abuso del diritto. Analisi normativa e casi pratici, L. Miele (a cura di), Torino, 2016, 271-289
  • N. Saccardo, Italy, in Planning and Administration of Offshore and Onshore Trusts, L. Hirst (edited by), London, 2015, loose-leaf
  • A. Massimiano, M. Severi, M. Valdonio, Italy, in Guide to International Transfer Pricing Law: Tax Planning and Compliance Strategies, Duff & Phelps, Alphen aan den Rijn, 2015


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