Piergiorgio Valente

EU Black List, a New Perspective on Tax Havens

Published on: IAFEI Quarterly 39th Issue, January 2018 The European Union recently took one more step in the worldwide fight against tax avoidance and evasion with the release of the common EU list of non-cooperative tax jurisdictions. The EU black…

24. 01

2018

PIANIFICAZIONE FISCALE FINANZIARIA – Principi, Gestione, Rischi

Authors: Piergiorgio Valente and Catry Ostinelli…

24. 01

2018

INTERPELLO INTERNAZIONALE – Modelli di Tax Compliance Preventiva

Authors: Piergiorgio Valente, Raffaele Rizzardi and Paolo Consiglio To order the book, click here…

Spirit of Tax Law and Tax (Non-)Compliance: Reflections on Form and Substance

Published in: IBFD European Taxation January 2018 In complying with their tax duties, multinationals need to align their conduct with both the letter and spirit of the law. The latter requires identifying legislative intent, which is challenging in a rapidly…

A European Taxpayers’ Code

Published in: Journal – Intertax 45-12 The European Commission published ‘Guidelines for a Model for A European Taxpayer’s Code’. The Guidelines seek to clarify taxpayers’ fundamental rights and obligations in the EU while proposing best practices for their enhancement. The…

Italy Turns Up the Heat on EU with Digital Sales Tax

Published in: TPWeek Italy is hoping its proposed digital sales tax will send a message to the EU and accelerate the process of finding consensus on digital economy taxation. However, the proposal interferes with the EU’s plans and could create…

25. 08

2017

GEOFISCALITÀ – Il Dilemma di Giano tra Cifra Tellurica e Continente Digitale

Authors: Piergiorgio Valente and Luca Bagetto…

And the Blame Goes to… EU Tax Intermediaries

Published in: IAFEI 37th issue In June 2017, the European Commission released the fiercely debated proposal for a directive to introduce mandatory disclosure rules in the area of taxation (Proposal) in the European Union (EU). The proposed legislation is highly…

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