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13.10.2025CFC-Regelung: Zurechnung der Einkünfte dem ansässigen Gesellschafter zum Zeitpunkt der Erzielung by Davide Attilio Rossetti
08.10.2025International mobility of employees: the Italian Tax Authority revises its interpretation of the provisions of the tax treatiesby Davide Attilio Rossetti, Gabriele Angelini
06.10.2025Die Rechnungsausstellung für den Verkauf bereits veräußerter Waren stellt einen Steuerbetrug darby Francesco Rubino
24.09.2025Prenuptial Agreements? Is Supreme Court order No. 20415/2025 truly revolutionary? Much ado about nothing!by Laura Catania, Chiara Scribani
18.09.2025Blacklist dividends: double test for exemption and relevance of withholding taxesby Davide Attilio Rossetti, Gabriele Angelini
