PUBBLICAZIONI

• G. Maisto, Controlled Foreign Company Legislation, Corporate Residence and Anti-Hybrid Arrangement Rules, in Bulletin for International Taxation, 2014, 327-331
• M. Valdonio, A. Massimiano, M. Severi, Italy, in BNA Transfer Pricing Forum, 2014, April 2014
• A. Massimiano, M. Valdonio, M. Severi, Italy, in BNA Transfer Pricing Forum, 2014, April 2014
• A. Massimiano, M. Valdonio, M. Severi, Italy, in BNA Transfer Pricing Forum, 2014, April 2014
• G. Maisto, Some Thoughts on the Judicial Application of EU Tax Law from an Italian Perspective, in Litigating EU Tax Law in International, national and Non-EU National Courts, D. Sarmiento, D. Jiménez-Valladolid de L'Hotellerie-Fallois, Amsterdam, 2014, 31-48
• A. Massimiano, Guidelines from Italian tax authorities on the arbitration convention: An Analysis in light of the EU code of conduct, in International Transfer Pricing Journal, 2014, 50-55
• L. Peverini, Art. 360, comma 1, n. 5 c.p.c., “doppia conforme” e “processo tributario”: la recente pronuncia delle Sezioni Unite, in giustiziacivile.com, 2014
• L. Peverini, La natura patrimoniale dell'imposta sulle società di comodo, in Dialoghi tributari, 2014, 132
• L. Peverini, I tributi ambientali, in L'evoluzione del sistema fiscale e il principio di capacità contributiva, G. Melis, L. Salvini (a cura di), Padova, 2014, 719
• G. Maisto, Italy: Italian PE of Slovenian Citizen who acted as Tourist Intermediary for a Slovenian Ski Club, in Tax Treaty case Law around the Globe 2014, P. Essers (edited by), Amsterdam, 2014, 17-21
• G. Maisto, Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties, G. Maisto (edited by), Amsterdam, 2014
• M. Cerrato, Sui confini tra esterovestizione societaria e stabile organizzazione (nota a Cass. Sez. III pen., n.32091/2013 e Cass., sez. III pen., n. 16001/2013), in Rivista di diritto tributario, 2013, parte V, 55-72
• G. Maisto, The meaning of “resident taxpayer” and “non-resident taxpayer” under the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB), in Corporate Income Taxation in Europe, M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck (eds), Cheltenham, 2013, 116-158
• M. Cerrato, A. Bavila, International aspects of philanthropic, cultural and charitable giving under Italian inheritance and gift tax law, in The Journal of International Tax, Trust & Corporate Planning, 2013, 287-301
• G. Maisto, Current Issues on the Interpretation of the Parent-Subsidiary Directive, in EU Income Tax Law: Issues for the Years Ahead, D. Weber (edited by), Amsterdam, 2013, 1-20
• G. Maisto, Riciclaggio e corruzione: prevenzione e controllo tra fonti interne e internazionali: antiriciclaggio, obblighi del professionista e interrelazioni con la variabile fiscale, in Riciclaggio e corruzione: prevenzione e controllo tra fonti interne e internazionali, Milano, 2013, 103-117
• G. Maisto, A. Bavila, Section - Italy, in IBFD Trusts, 2013, online
• G. Maisto, Profili fiscali relativi all’acquisto e detenzione di opere d’arte, in Il diritto dell’arte: La circolazione delle opere d’arte (vol. 2), G. Negri-Clementi, S. Stabile (a cura di), Milano, 2013, 233-239
• F. Maisto, Italy – National Report, in Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax, G. Maisto (a cura di), Amsterdam, 2013, 817-908
• M. Valdonio, A. Massimiano, Italy, in BNA Transfer Pricing Forum, 2013, 09