Treaty Abuse, International Counteracting Tools and EU Proposals

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L’uso delle convenzioni internazionali contro le doppie imposizioni, al fine di trarne vantaggio sotto il profilo fiscale (c.d. treaty shopping), ha indotto l’OCSE ad adottare misure per l’adeguamento dell’attuale versione del Modello di Convenzione contro le doppie imposizioni.
Allo stesso tempo, la Commissione europea, in linea con le Direttive internazionali, ha avanzato precise proposte normative dirette ad introdurre modifiche ai regimi fiscali degli Stati membri, negli ambiti che maggiormente danno adito al suindicato fenomeno di abuso.

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Tax Havens in the Age of BEPS and Information Exchange

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L’OCSE ha rafforzato la sua azione in materia di lotta ai c.d. paradisi fiscali a partire dal 2008, quando, a crisi economica globale conclamata, ha incontrato il sostegno dei rappresentanti dei più importanti Paesi del mondo. I più recenti studi BEPS hanno evidenziato come, al fine di combattere efficacemente le pratiche fiscali dannose, è necessario, da un lato, promuovere la trasparenza mediante lo scambio automatico di informazioni, dall’altro, richiedere il requisito della sostanza economica delle attività svolte.

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

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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 pricing methods, comparability analyses developed by taxpayers supporting intercompany policies, the analysis of special transactions such as intercompany loans and services as well as transactions related to intangibles.

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Piergiorgio Valente Was Nominated During Premio Le Fonti Awards 2016 as "Best International Tax Professional"

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Every year, prominent publisher Le Fonti recognizes the outstanding achievements of top professionals as well as legal, tax, and corporate firms in Italy and in selected locations world-wide.  Sponsored, in particular, by the European Commission, Regione Lombardia, and the Province of Milan, the VI edition of the Le Fonti Awards (Premio Le Fonti) saw the participation of over 450 people.
We are pleased to announce that Professor Piergiorgio Valente was nominated “Best International Tax Professional” during the award ceremony held on the evening of June 9th in the prestigious setting of Palazzo Mezzanotte, Milan Stock Exchange headquarters.

For the full list of winners and more details on the event, please visit: http://www.premiolefonti.it

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Ivo Caraccioli Received Special Mention as "Best Criminal-Tax Lawyer for the Year in Italy" during Premio Le Fonti Awards 2016

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Every year, Le Fonti, one of Italy’s most prominent publishers recognizes the outstanding achievements of top professionals as well as legal, tax, and corporate firms in Italy and in selected locations world-wide.
Sponsored, in particular, by the European Commission, Regione Lombardia, and the Province of Milan, the VI edition of the Le Fonti Awards (Premio Le Fonti) saw the participation of over 450 people.

We are pleased to announce that Professor Ivo Caraccioli received special mention as “Best Criminal-Tax Lawyer for the Year in Italy” for his outstanding contribution in his field during the award ceremony held on the evening of June 9th in the prestigious setting of Palazzo Mezzanotte, Milan Stock Exchange headquarters.

For the full list of winners and more details on the event, please visit: http://www.premiolefonti.it

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