The Taxpayer Statute: Past, Present and Future
/Author: Marco Pontani
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Articles
Guidelines for the Countering of Tax Evasion and Avoidance
/Author: Piergiorgio Valente and Danilo Massimo Cardone
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Green Light on the Mutual Recognition of Rulings for Seizure
/Author: Salvatore Mattia e Caterina Alagna
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OECD Guidelines on CFC Rules
/Author: Piergiorgio Valente
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International Taxation and Fight Against Tax Base Erosion: What Developments?
/Author: Caterina Alagna
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Transfer Pricing: Critical in the Remuneration of the Intangibles
/Author: Piergiorgio Valente
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Green Light for the Italy-Taiwan Agreement
/Author: Piergiorgio Valente
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Thoughts on Italy’s New Patent Box Regime
/Author: Piergiorgio Valente and Federico Vincenti
Italy’s 2015 stability law introduces a new optional privileged tax regime for income deriving from the use of specific kinds of intangibles. The authors provide insights on Italy’s new regime, the so-called patent box.
Aggressive Tax Planning: Disclosure Rules
/Author: Piergiorgio Valente
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2015 CFE Forum: Fighting the Risk of Double Non-Taxation
/Author: Federico Vincenti
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Italy-Vatican: Agreement on Information Exchange
/Author: Piergiorgio Valente
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Italy Introduces a Voluntary Disclosure Procedure
/Author: Salvatore Mattia
Voluntary disclosure represents an important opportunity for taxpayers to regularize their position with the Italian tax authorities. It is a program that complies with OECD guidelines and aims at future voluntary compliance within the broader picture in which the development of a new tax authority/taxpayer cooperation model is being devised.
Professional Liability and Tax Penalties: Critical Issues
/Author: Piergiorgio Valente, Ivo Caraccioli and Alberto Nastasia
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Companies Tax Risk Management and Professional Liability
/Author: Piergiorgio Valente and Ivo Caraccioli
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