Business Trips and Mileage Reimbursements: Tax, Labor, and Criminal Law Aspects
Author: Ivo Caraccioli and Salvatore Mattia
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Italy-USA: Enhanced Cooperation Against Tax Evasion
Author: Piergiorgio Valente
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Changes to the Italy-Luxemburg Treaty: Bill Approved
Author: Piergiorgio Valente
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Permanent Establishment of Banks: Allocation of Profits and Endowment Fund according to Italian Practice and Case Law
Author: Piergiorgio Valente
The assignment of profits and the formation of the so-called “endowment fund” of permanent establishments must occur following a detailed functional analysis and the comparability analysis…
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Italy-Gibraltar: Agreement on Exchange of Information on Tax Matters
Author: Piergiorgio Valente
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Double Taxation: the Tax Credit Mechanism
Author: Salvatore Mattia and Caterina Alagna
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Tax Advisers Face New Liabilities: Update on International Debates
Author: Piergiorgio Valente
The sixth Conference of the CFE’s (Confédération Fiscale Européenne) Professional Affairs Committee, entitled “Change of climate in taxation: are you prepared for extended responsibilities?”
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Italian Case Law on the Usability of “Falciani’s List”
Author: Piergiorgio Valente, Ivo Caraccioli and Salvatore Mattia
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