Piergiorgio Valente

Taxless Corporate Income: Balance against White Income, Grey Rules and Black Holes

Published in: European Taxation – IBFD The potential of globalization and digitization is clearly manifested in international taxation, currently undergoing a complete overhaul. A key factor driving the transformation is “stateless income”. Although this term is extensively used, its meaning…

Capturing Dematerialized Money through Anti-Money Laundering Provisions

Published in: Kluwer International Tax Blog The Committee on Economic and Monetary Affairs and the Committee on Civil Liberties, Justice and Home Affairs of the European Parliament recently finalized the amendments to the existing Anti-Money Laundering Directive (AMLD). This decision…

06. 07

2017

Tax Governance e Tax Risk Management

Authors: Piergiorgio Valente, Giampiero Ianni and Fabrizio Toscano To purchase the book, click here…

Transfer Pricing Audits: Suitability of Transfer Pricing Documentation

Pubblicato su: Intertax – Issue 45.6&7 Article 26 of Legislative Decree No. 78/2010 introduced in Italy a rewarding regime related to the non-application of penalties involving intercompany transfer pricing adjustments in connection with taxpayer’s submission to the Tax Authorities of…

Fiscal State Aid: What Conclusions May Be Drawn From The EU’s Reservations

Tax evasion has remained in the top of the “heatedly-debated-issues” charts for several years and is not expected to “drop down” soon. Instead, the intensity in the fight against it seems to be increasing on every occasion (Lux Leaks, Panama…

G7 Priorities in Taxation

Published in: INTERTAX – Volume 45, Issue 8 & 9 The international tax framework is being overhauled to keep pace with a business environment transformed by the globalization’s and digitalization’s forces. This transition period is a challenge and an opportunity.…

12. 05

2017

RICICLAGGIO E CRIMINALITÀ – Idra per gli Stati, Sisifo per la Società, Nesso per gli Organismi Sovranazionali

Authors: Piergiorgio Valente, Ivo Caraccioli, Giampiero Ianni and Michele Vidoni To purchase the book, click here…

Tax Uncertainty Is a Certain Global Risk

In March 2017, the OECD and the IMF published a report on tax uncertainty (Report) confirming that such uncertainty exists and impacts on business and investment. Similar was the outcome of an earlier survey one year ago by the Oxford…

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