Piergiorgio Valente

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…

17. 08

2016

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…

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…

Brexit and Direct Taxation: Implications on the Relationship with Italy

In data 23 giugno 2016, la maggioranza dei cittadini britannici, consultati tramite referendum, ha manifestato la volontà che il Regno Unito receda dall’Unione Europea. Il perfezionamento della procedura di recesso dall’Unione Europea da parte del Regno Unito (c.d. Brexit) potrebbe…

22. 06

2016

INTERNATIONAL TAX TREATIES (7th Ed.)

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

Transfer Pricing: An Overview of the Italian Supreme Court’s Recent Rulings

Published in: Intertax Magazine Volume 44 Issue 6 & 7 Rulings on transfer pricing matters issued in the last few years by Italian Courts covered various themes. Among these, the Tax Authorities frequently challenged the selection and application of transfer…

Shopping Cart