Publications
We publish extensively on international business and tax matters
Publications in USA
- 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;
- Large-Case Audit Program Introduced - in Tax Notes Int'l, January 19, 2009, p. 220;
- 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;
- 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 - Presented at 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 - 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;