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09.01.2026Permanent establishment and home-based work: the new OECD approachby Davide Attilio Rossetti, Leonardo Avalos
04.12.2025Fusion und Übertragung von Steuerverlusten: Die verlorene Ratio der Anti-Steuervermeidungsvorschriftby Davide Attilio Rossetti
01.12.2025Payments from U.S. pension funds to Italian residents by reason of succession: classification and treatment according to the Italian Tax Authorityby Anna Miotto
19.11.2025The controversial VAT treatment of TP adjustmentsby Davide Attilio Rossetti, Gabriele Angelini
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
18.09.2025Blacklist dividends: double test for exemption and relevance of withholding taxesby Davide Attilio Rossetti, Gabriele Angelini
