Clausola di Prelazione Non Estensibile
L’avvicendamento tra due SGR nella titolare formale delle azioni di una spa con clausola di prelazione non è assimilabile a un trasferimento fiduciario…
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News Analysis: The Italy-Vatican Treaty Relationship
Published in: Tax analysts Worldwide Tax Daily
Italy ratified the pending tax information exchange agreement (TIEA) with the Holy See on July 27 after final approval by the Chamber of Deputies and the Senate.
The treaty is particularly significant because…
Centre of Vital Interests in the Residence of Individuals Between and Betwixt “Liquid” Income and Tax Nomadism
La residenza costituisce uno dei princìpi per l’applicazione della potestà impositiva da parte di uno Stato.
Il concetto di “residenza” assume una spiccata importanza nell’ordinamento tributario, sia perché rappresenta la relazione di collegamento con il territorio dello Stato sia in…
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THE EU AND SUPRANATIONAL ORGANISMS TAX POLICY MANUAL
Author: Piergiorgio Valente
The EU and Supranational Organisms Tax Policy Manual intends to provide a concise and comprehensive picture of the developments on the tax treatment of legal entities within the framework of the EU and of the main Supranational…
The EU Anti-Tax-Avoidance Directive’s Effect on Italy
Pubblicato su: Tax Notes Int’l, Aug 8 2017
The anti-tax-avoidance directive (COM(2016)26) proposed by the EU Commission on January 28 outlines rules against tax avoidance practices that affect the functioning of the internal market. An amended version is part of…
Supreme Court Decision No 14766 and No 14765 on Notary’s Liability
Per la Cassazione, la responsabilità scatta anche quando iscrive nel Registro Imprese delibere di trasformazione con capitale «maggiorato».
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Age of Fairness? Tax and Social Responsibility Dimensions
Published in: Kluwer International Tax Blog
Corporate Social Responsibility (“CSR”) has become one of the top priorities on the Agenda of almost all supranational bodies (OECD, EU, UN) and many jurisdictions.
Due to the overall lack of revenues by Countries…
Some Insights on “Self Money-Laundering”
Fattispecie ex art. 648-ter c.p. integrata solo se il denaro di provenienza delittuosa è direttamente impiegato in attività economiche o finanziarie.
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