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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
18.09.2025Blacklist dividends: double test for exemption and relevance of withholding taxesby Davide Attilio Rossetti, Gabriele Angelini
13.06.2025Look through approach: the State of the art in the European and national contextby Anna Miotto
05.06.2025Mutter-Tochter-Richtlinie: der EUGH klärt die Kriterien zur Verweigerung der Dividendenfreistellungby Davide Attilio Rossetti
06.05.2025Anti-abuse clause under the Parent-Subsidiary Directive: the CJEU clarifies the conditions for denying dividend exemptionby Anna Miotto
