Articoli e Pubblicazioni

Pubblichiamo regolarmente e estensivamente in materia di fiscalità internazionale in Italia e negli USA

Publications in USA

Taxing the Brazilian Interest of Italian Corporate Shareholders, on Tax Notes Int’l, 2, March, 2020 p. 1017
Preparing for Italy’s Beneficial Ownership Register, on Tax Notes Int’l, l, January 20, 2020 p. 321
Italian Supreme Court: No Gift Tax On Transfers of Property to a Trust, on Tax Notes Int’l, l, February 6, 2017 p. 571
Beneficial Ownership in Italy, on Tax Notes Int’l, August 29, 2016 p. 795
Italy’s New Disclosure Rules For Trusts, on Tax Notes Int’l, January 4, 2016
Recent Italian Supreme Court Decisions on Individual Tax Residency, in Tax Notes Int.l, June 15, 2015, p. 1047
Italy’s New International Tax Reporting Rules, in Tax Notes Int.l, , September 8, 2014, p. 847;
Overview of Italy’s Tax Provisions on Trusts, Tax Notes Int’l, January 20, 2014, p. 243;
Italy’s Supreme Court Rules on Establishing Tax Residency, Tax Notes Int’l, February 10, 2014, p. 557;
An Italian Perspective On The Concept of Beneficial Ownership, Tax Notes International, December 23, 2013, p. 1133;
Transfer Pricing in the U.S. – Chartered Institute of Taxation, Milan (Italy), October 15, 2010;
A Framework for Italian Enterprises Entering the U.S. Market;
Italy Clarifies Withholding Tax Treatment of EU Dividends – in Tax Notes Int’l, June 1, 2009, p. 730;
Italy Passes New Law Targeting Abusive Transactions – in Tax Notes Int’l, February 9, 2009, p. 506;
Taxpayers Bear Burden of Proof in Avoidance Cases, Supreme Court Says – in Tax Notes Int’l, May 11, 2009, p. 482;
New Tax Form Addresses Tax Groups’ Interest Deduction Limitations – in Tax Notes Int’l, February 9, 2009, p. 507;
Outbound Merger Not Tax-Free, Tax Authority Says – in Tax Notes Int’l, February 9, 2009, p. 506;
Supreme Court Confirms General Antiavoidance Principle – in Tax Notes Int’l, January 19, 2009, p. 219;
ECJ Addresses Cross-Border Share Transfers – in Tax Notes Int’l, January 5, 2009, p. 36;
Finnish Tax on Dividends Violates EC Treaty – in Tax Notes Int’l, January 5, 2009, p. 41;
Tax Authority Rules on Change of Residency During Tax Year – in Tax Notes Int’l, December 15, 2008, p. 857;
Tax Authority Rules on Cross-Border Tax-Free Mergers – in Tax Notes Int’l, December 15, 2008, p. 856;
An Italian Perspective on Recent ECJ Direct Tax Decisions – in Tax Notes Int’l, June 2, 2008, p. 775;
Officials Grapple With Corporate Tax Residency Issues – in Tax Notes Int’l, January 28, 2008, p. 334;
Italy introduces Broad Corporate Tax Reform – in Tax Notes Int’l, January 28, 2008, p. 307;
Overview of Italy’s Corporate Tax Reforms for 2008 – Presented at IFA USA, Westchester/Connecticut Region, January 10, 2008;
Italy: 2007 Year in Review in Tax Notes Int’l, December 31, 2007, p. 1374;

Italian Taxation of Trusts – Presented at California State Bar Tax Section Meeting, San Diego, CA, November 2-4, 2007;
Italy Clarifies Domestic Trust Provisions – in Tax Notes Int’l, October 15, 2007, p. 225;
Tax Administration Clarifies Treatment of Foreign Partnerships in Tax Notes Int’l, August 13, 2007, p. 651;
Telecom Italia Deal Hit With Massive Tax Bill – in Tax Notes Int’l, August 13, 2007, p. 649;
Court Rules on Characterization of Subsidiary – in Tax Notes Int’l, August 6, 2007, p. 510;
Tax Authorities Issue Ruling on IT Server and Permanent Establishment – in Tax Notes Int’l, June 4, 2007, p. 1006;
Government Clarifies High-Tax Exception to CFC Rules – in Tax Notes Int’l, April 23, 2007, p. 355;
Italy’s 2007 Budget Law and Related Tax Act – in Tax Notes Int’l, April 23, 2007, p. 391;

Beneficial Ownership and Tax Treaties – presented at IFA USA, Westchester/Connecticut Region, March 8, 2007;
The Concept of Beneficial Ownership and Italian Tax Law – ABA Tax Section Meeting, Hollywood, Florida, January 19, 2007;
Update on Latest ECJ Tax Rulings, presented at IFA USA Westchester/Connecticut Region, January 11, 2007;
Italy: 2006 Year in Review – in Tax Notes Int’l, December 25, 2006, p. 1064;
Italian Supreme Court Wants Clarity on Halifax Test – in Tax Notes Int’l, December 4, 2006, p. 735;
Nonresident Service Provider Escapes Income Tax, Not VAT – in Tax Notes Int’l, December 4, 2006, p. 753;
Tax Authorities Bear Burden of Proof, Italian Court Says – in Tax Notes Int’l, November 27, 2006, p. 667;
Supreme Court Recharacterizes Company as PE – in Tax Notes Int’l, November 20, 2006, p. 585;
Tax Commission Recharacterizes Subsidiary as PE of Foreign Parent – in Tax Notes Int’l, November 6, 2006, p. 427;
Italy Introduces Corporate Tax Residency, Anti-Inversion Rules – in Tax Notes Int’l, August 28, 2006, p. 699;
Italy Clarifies Scope of Antiabuse Rule – in Tax Notes Int’l, July 3, 2006, p. 7;
Italy’s International Tax Ruling Procedure – in Tax Notes Int’l, May 29, 2006, p. 797;
Italy Clarifies Rules For Determining Branch Income – in Tax Notes Int’l, May 22, 2006, p. 675;
Italy Addresses Treaties and Transparent Entities – in Tax Notes Int’l, March 20, 2006, p. 947;
Italy Amends Rules on Participations Exemption, Portfolio Dividends – in Tax Notes Int’l, February 6, 2006, p. 411;
Italy’s Participation Exemption Rules – in Tax Notes Int’l, December 5, 2005, p. 907;
Tax Treaties, Hybrid Entities and Tax Planning: the Italy-US Perspective, International Fiscal Association – Presented at New York Region International Tax Seminar, New York, November 17, 2005;
Italy’s Thin Capitalization Rules – in Tax Notes Int’l, October 3, 2005, p. 89;
Italy’s New Check-the-Box Rules – in Tax Notes Int’l, July 25, 2005, p. 1152;
Italy Issues Tonnage Tax Regs – in Tax Notes Int’l, July 18, 2005, p. 217;
Italy Implements EU Savings Tax Directive – in Tax Notes Int’l, June 27, 2005, p. 329.

Publications in Italy

Italiani all’Estero: Dichiarazioni dei Redditi e Tasse in America, Brentwood, L.A., California, 14 Novembre 2017;
Growth Beyond the Eurozone, Confindustria UDINE, Italia, 19 Settembre 2012;
Business opportunities in the United States: legal and tax best practices, tavola rotonda in Confindustria UDINE, 19 Settembre 2012;
Italian Companies and Individuals doing business or working in the United States: legal and tax best practices, The Pittsburg Italy Alliance and American Chamber of Commerce in Italy, Milano, Italia, 17 September 2012;
Intervista a Marco Q. Rossi, LEX 24, 22 Giugno 2012;
Fare Business negli USA – Casi di studio e analisi dei principali profili legali e fiscali, API Torino, 14 Maggio 2012;
Aspetti internazionali della fiscalità americana di interesse per gli investitori esteri, Università Roma Tre, 17 Maggio 2012;
Agevolazioni fiscali e incentivi finanziari agli investimenti negli USA, Diritto 24 – Il sole 24 ore, Febbraio 2012;
Come fare una JV negli Stati Uniti, in Fiscalità Internazionale 1-2012;
Negli Usa c’è grande flessibilità, Italia Oggi, 21 Novembre 2011;
Un ponte fiscale con gli States, Italia Oggi, 7 Novembre 2011;
Profili Fiscali degli Investimenti Italiani negli USA, Business Training USA, Centro Estero Veneto, Venezia 17 ottobre 2006;
Nozione di Beneficiario Effettivo, Applicazione dei Trattati Fiscali e Clausole Anti-Abuso: il caso Indofood;
L’Applicazione dei Trattati Fiscali alle Partnership e alle Entità Ibride, in AA.VV., Corso di Diritto Tributario Internazionale, Cedam, Padova, 2005;
L’Autonomia Soggettiva della Stabile Organizzazione nel Sistema dell’IVA, in Diritto e Pratica Tributaria, 1/2005;
La Tassazione dei Redditi di Lavoro Dipendente c.d. Transfrontaliero nel Sistema della Convenzione Contro la Doppia Imposizione Italia-Francia, in Diritto e Pratica Tributaria, 2/2005;
I Principi Fondamentali del Trattato CE e Normativa Interna in Materia di Imposte sui Redditi nella Giurisprudenza della Corte di Giustizia CE, in Diritto e Pratica Tributaria, 2004;
Difetto di Sostanza Economica e Scopo di Lucro ed Inopponibilità all’Amministrazione Finanziaria di un’Operazione a Soli Fini di Risparmio d’Imposta, in Diritto e Pratica Tributaria, 2004;
Legittimità delle Limitazioni alla Deducibilità degli Interessi nelle Operazioni di Finanziamento Internazionale Secondo la Giurisprudenza della Corte di Giustizia CE, in Diritto e Pratica Tributaria Internazionale, 2004;
Il Reddito della Stabile Organizzazione all’Estero, in Diritto e Pratica Tributaria, 2004;
Brevi Note sulla Sussistenza in Capo al Raccomandataario o Agente Generale di Armatore Straniero dei Poteri di Rappresentanza Processuale del Mandante, in Diritto Marittimo, 1999;