- Italy -

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.

Italy Clarifies Withholding Tax Treatment of EU Dividends inTax Notes Int'l, June 1, 2009, p. 730.

Italy Passes New Law Targeting Abusive Transactions inTax Notes Int'l, February 9, 2009, p. 506.

Taxpayers Bear Burden of Proof in Avoidance Cases, Supreme Court Says inTax Notes Int'l, May 11, 2009, p. 482.

New Tax Form Addresses Tax Groups’ Interest Deduction Limitations inTax Notes Int'l, February 9, 2009, p. 507.

Outbound Merger Not Tax-Free, Tax Authority Says inTax Notes Int'l, February 9, 2009, p. 506.

Large-Case Audit Program Introduced inTax Notes Int'l, January 19, 2009, p. 220.

Supreme Court Confirms General Antiavoidance Principle inTax Notes Int'l, January 19, 2009, p. 219.

ECJ Addresses Cross-Border Share Transfers inTax Notes Int'l, january 5, 2009, p. 36.

Finnish Tax on Dividends Violates EC Treaty inTax Notes Int'l, January 5, 2009, p. 41.

Tax Authority Rules on Change of Residency During Tax Year inTax Notes Int'l, December 15, 2008, p. 857.

Tax Authority Rules on Cross-Border Tax-Free Mergers inTax Notes Int'l, December 15, 2008, p. 856.

An Italian Perspective on Recent ECJ Direct Tax Decisions inTax Notes Int'l, June 2, 2008, p. 775.

Officials Grapple With Corporate Tax Residency Issues

Italy introduces Broad Corporate Tax Reform

Overview of Italy's Corporate Tax Reforms for 2008

Italy: 2007 Year in Review in Tax Notes Int'l, December 31, 2007, p. 1374

Italian Taxation of Trusts 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 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, IFA Meeting 1.11.07

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

Supreme Court Recharacterizes Company as PE, in Tax Notes Int'l, November 13, 2006, p. 507

Tax Commission Recharacterizes Subsidiary as PE of Foreign Parent, in Tax Notes Int'l, November 6, 2006, p. 427

Using Dual Resident Companies Under Italy's Tax Consolidation Rules, in Tax Notes Int'l, October 16, 2006, p. 205

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: General Presentation, International Fiscal Association, New York Region International Tax Seminar, New York, November 17, 2005;

Tax Treaties, Hybrid Entities and Tax Planning: the Italy-US Perspective, International Fiscal Association, 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