PUBBLICAZIONI

• G. Maisto, Italy v. Dolce e Gabbana S.R.L., in Transfer Pricing Case Law Around the World 2025, M. Lang, R. Petruzzelli (edited by), Alphen aan den Rijn, 2025, 27-38
• A. Massimiano, G. Cappelleri, M. Cataldi, The DEMPE Concept and Its role in Domestic Transfer Pricing Practice. A Survey of Country Reports, in International Transfer Pricing Journal, 2025
• C. Silvani, There is more to ‘Franklin’ than ‘F’, in European Investment Fund Review, 2025
• G. Maisto, F. Ricci, The Non-Discirmination Provision in the OECD Model, G. Maisto (edited by), Amsterdam, 2025
• G. Maisto, Profili fiscali delle operazioni transfrontaliere e internazionali, in Fusioni, scissioni e trasformazioni transfrontaliere e internazionali. Disciplina civilistica e fiscale, A. Busani - G.Maisto, Milano, 2025, 281-317
• M. Severi, M. Valdonio, A. Massimiano, Italy, in 2025 Transfer Pricing Forum BNA, 2025
• A. Brazzalotto, F. Cagnola, Taxation of athletes at the Olimpic Games. The Milano-Cortina 2026 framework, in Sports Law & Taxation, english, 2025
• G. Maisto, S. Austry, J. Avery Jones, F. Potgens, Interpretation under the Multilateral Instrument (MLI) – Part One, in Bulletin for International Taxation, 2025
• G. Maisto, S. Austry, J. Avery Jones, F. Potgens, Interpretation under the Multilateral Instrument (MLI) – Part Two, in Bulletin for International Taxation, 2025
• W. Criminisi, Stop alla direttiva Unshell: l’Ue punta a ridurre gli oneri di compliance fiscale, in il sole 24 ore, 30/09/2025
• W. Criminisi, Tcf, le istruzioni per emissione e chiusura dei prestiti obbligazionari convertibili a tasso zero, in il sole 24 ore, 2025
• W. Criminisi, Commodity swap, derivazione rafforzata sui proventi da recesso anticipato, in Il sole 24 ore NT+Fisco, 2025
• G. Maisto, Reflections and Issues on the Global Minimum Tax - A Tribute to the 2025 Global IFA Travelling Lectures, in Bulletin for International Taxation, 2025
• L. Peverini, Il giudizio di coerenza nella giurisprudenza della Corte costituzionale in materia tributaria: un’analisi critica, in Rassegna Tributaria, 2025, 324 ss.
• G. Maisto, C. Silvani, Italy: Commissionaire Arrangements and the Permanent Establishment Notion, in Tax Treaty Case Law around the Globe 2024, E. Kemmeren, C. Oner, M. van Hulten, M. Lang, J. Owens. P. Pistone, A. Rust, J. Schuch, C. Staringer, G. Kofler, K. Spies, D. Blum, R. Szudoczky (eds.), Amsterdam, 2025, 85-95
• G. Maisto, C. Silvani, Italy: Treaty Tax Credit against the Italian Regional Tax on Productive Activities Supreme Court, Case n.21047 of 18 July 2023, in Tax Treaty Case Law around the Globe 2024, E. Kemmeren, C. Oner, M. van Hulten, M. Lang, J. Owens. P. Pistone, A. Rust, J. Schuch, C. Staringer, G. Kofler, K. Spies, D. Blum, R. Szudoczky (eds.), Amsterdam, 2025, 331-343
• W. Criminisi, Cassazione, obbligazioni da iscrivere tra le immobilizzazioni finanziare, in Il Sole 24 Ore - NT + Fisco, 2025
• L. Peverini, Le sanzioni tributarie, in Manuale di diritto tributario, G.Melis, Torino, 2025, 533-557
• A. Brazzalotto, F. Cagnola, Taxation obligations for coaches and managers of sportspersons, in Sports Law & Taxation, 2025, 47-51
• G. Maisto, Italy: Banca Mediolanum (Case C-92/24, C-93-24, C-94/24), in CJEU - Recent developments in direct taxation 2024, G. Kofler, M. Lang, P.Pistone , A. Rust, J. Schuch, K. Spies, C. Staringer, R. Szudoczky (eds.), Vienna, 2025, 11-18