Piergiorgio Valente Leading the Confédération Fiscale Européenne

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Un Italiano alla guida della Confédération Fiscale Européenne (CFE), l’associazione internazionale fondata nel 1959 che rappresenta oltre 180 mila consulenti fiscali appartenenti a 26 Paesi europei. Nel biennio 2017-19, infatti, l’ente sarà presieduto da Piergiorgio Valente, già Presidente del Comitato per la fiscalità della CFE...

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European organisation of tax advisers (CFE) elects new President

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CFE General Assembly elects Piergiorgio Valente as President and elects new Executive Board
On 23 September 2016, the General Assembly of the CFE elected Piergiorgio Valente (Italy) as new CFE President for a two-year term starting on 1 January 2017. He will succeed Henk Koller (the Netherlands) who has been CFE President since 2015 and has not stood for re-election.

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Italian Perspective on BEPS and Focus on Implementation of Action 13 of the BEPS Action Plan

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Published in: Intertax Magazine Volume 44 Issue 8 & 9

Italy has been paying special attention, to recent developments in the struggle against tax evasion and avoidance. Many of the provisions recommended by the Organization for Economic Co-operation and Development within the context of the Base Erosion and Profit Shifting Project were introduced into, and enacted by, the National tax system ...

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ANDAF Contribution to the EU Consultation on the CCCTB

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Published: IAFEI Quarterly 33rd Issue

On January 8, 2016, ANDAF (Italian CFO Association) submitted its position paper vis-à-vis the EU Public Consultation on the Common Consolidated Corporate Tax Base (CCCTB), launched on October 8, 2015.
The main purpose of this consultation was to gather the key elements that should be included in the new CCCTB proposal, which is expected to be released before Summer 2016.

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Double Taxation Dispute Resolution Mechanism and Answer by IAFEI International Tax Committee

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Published: IAFEI Quarterly 33rd Issue

On April 11, the IAFEI submitted its contribution to the EU Consultation on Improving Double Taxation Dispute Resolution Mechanisms launched by the EU Commission on February 16, 2016.
This contribution represents an important step to heighten the visibility of IAFEI at both, international and European levels, and have its voice heard by the main players of the international tax arena.

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News Analysis: The Italy-Vatican Treaty Relationship

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Published in: Tax analysts Worldwide Tax Daily

Italy ratified the pending tax information exchange agreement (TIEA) with the Holy See on July 27 after final approval by the Chamber of Deputies and the Senate.
The treaty is particularly significant because it is the first bilateral agreement on information exchange signed by the Vatican State with another country.

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Centre of Vital Interests in the Residence of Individuals Between and Betwixt “Liquid” Income and Tax Nomadism

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La residenza costituisce uno dei princìpi per l’applicazione della potestà impositiva da parte di uno Stato.
Il concetto di “residenza” assume una spiccata importanza nell’ordinamento tributario, sia perché rappresenta la relazione di collegamento con il territorio dello Stato sia in quanto allo status di residente sono connessi, specialmente nel campo dell’imposizione sui redditi, molteplici obblighi che determinano la soggettività tributaria; perciò, tale concetto non può essere circoscritto ad una mera relazione con l’ambito territoriale, ma va inteso come riferimento a diversi criteri di collegamento che determinano l’efficacia della normativa fiscale nei confronti dei soggetti passivi.

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