Erosion of the Taxable Base and Profit Shifting: the OECD Action Plan
Author: Caterina Alagna and Federico Vincenti
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Models for Tax Exemption and Refund
Author: Salvatore Mattia and Federico Vincenti
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Tax Agreement Between Italy and Switzerland: the Ongoing Debate
Author: Salvatore Mattia and Federico Vincenti
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Statistics From Italy’s APA Program
Published in: Tax Notes Int’l, July 8, 2013
On March 19, the Italian Revenue Office published the second edition of the international tax ruling bulletin, nearly three years after its first edition. The bulletin provides an update on the activities…
Transfer Pricing: the OECD Approves a Revised Text on “Safe Harbours”
Author: Salvatore Mattia and Federico Vincenti
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Italy’s Stability Law Introduces the Financial Transaction Tax
Author: Piergiorgio Valente and Federico Vincenti
Italy’s 2013 Stability Law, which became effective on January 1, 2013, introduces the Financial Transactions Tax (the so-called “Tobin Tax”)…
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Tax Risks Arising From Internationalization of Business
Author: Caterina Alagna and Federico Vincenti
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Tax Residence, Fictitious Interposition and Treaty Shopping
Author: Caterina Alagna and Federico Vincenti
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