International Tax

Italy’s CFC Regime: Wholly Artificial Arrangements

Author: Piergiorgio Valente In Italy the subject of controlled foreign corporations is extremely topical. The Italian Revenue Office issued Circular 51/E of October 6, 2010 (the circular)… Download…

OECD Model: is the Distributor Personal Permanent Establishment?

Author: Piergiorgio Valente Download (Italian)…

Monti Decree: News on “Shielded” Assets and Property Held Abroad

Author: Piergiorgio Valente e Salvatore Mattia Download (Italian)…

10. 01

2012

SAN MARINO: Taxation in International Treaties

Author: Piergiorgio Valente Bilateral treaties against double taxation represent a topical theme for current and future international tax scenarios. Within a global competitive arena, the safeguard of income flows by the Tax Authorities assumes a particularly significant role as to…

Serious Penalties According to the Arbitration Convention No. 90/436/EEC and Criminal Profiles and Sanctions in the Italian System

Authors: Piergiorgio Valente e Ivo Caraccioli Download (Italian)…

01. 06

2011

TAX GOVERNANCE MANUAL

Author: Piergiorgio Valente To purchase the book, click here…

SUPRANATIONAL TAXATION (3rd Ed.)

Author: Piergiorgio Valente…

INTERNATIONAL TREATIES AGAINST DOUBLE TAXATION (5th Ed.)

Author: Piergiorgio Valente…

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