Piergiorgio Valente

Changing the Italian Tax System

Italy has embarked upon the challenging task of redesigning its tax system. The Act of late November 2016 (hereinafter, “Act”) constitutes a best-practices example, or at least for our Country. The above Act illustrates the national fiscal policy for the…

Fair and Efficient Taxation in the EU. Convergence is Needed

A global silver alert for fair and efficient tax systems is active already for a couple of years. The heated debate sparked all over the world has engaged national governments, NGOs, international organizations as well as each and every taxpayer…

Transfer Pricing Documentation and Tax Audit

La tematica della documentazione sui prezzi di trasferimento è divenuta rilevante in Italia a partire dal 2010, quando l’art. 26 del D.L. n. 78/2010, “Misure urgenti in materia di stabilizzazione finanziaria e di competitività economica”.…

Transfer Pricing and Business Restructuring

L’OCSE in data 4 luglio 2016 ha pubblicato un documento for public review “Conforming Amendments to Chapter IX of the Transfer Pricing Guidelines” con il quale si richiede alle parti interessate di rivedere le proposte di consolidamento delle misure BEPS…

Transfer Pricing and Business Restructuring

Tax Planning in the BEPS Era

Gli sviluppi registratisi a livello OCSE e comunitario in tema di contrasto all’elusione fiscale hanno influito sulla concezione dei principi di fiscalità internazionale, sull’elaborazione delle politiche fiscali da parte degli Stati, e sulle scelte di pianificazione fiscale delle imprese. Download…

Residence of Individuals Under Italian, International and EU Laws

Under Italian legislation, the tax residence of individuals is regulated by Article 2 of the TUIR (i.e., Italian Income Tax Code, hereinafter “TUIR”), which refers, in particular, to two key aspects: 1. A basis for acknowledgment of tax residence in…

Shopping Cart