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10.07.2026Der tatsächliche Begünstigte-Urheberrechte: Das oberste Gericht verlangt eine substanzielle Prüfungby Davide Attilio Rossetti
09.07.2026Parent-Subsidiary Directive and abuse: beneficial ownership may not be sufficient where the overall arrangement is not genuineby Antonello Lops
11.06.2026Rückerstattung der nicht abgezogenen Mehrwertsteuer auf Transaktionskosten bei MLBO-Transaktionenby Davide Attilio Rossetti
05.06.2026The VAT classification of virtual currencies in online video gamesby Davide Attilio Rossetti, Anna Miotto
08.05.2026Beneficial ownership and cash pooling: is the Italian Supreme Court moving towards a presumption of abuse in multinational groups?by Giulia Sabelli
04.05.2026Carried Interest und SFP: kritische Aspekte bei dem Steuerauskunftersuchenby Davide Attilio Rossetti
14.04.2026Refund of VAT not deducted on transaction costs in MLBO transactions: between operational challenges and persisting uncertaintiesby Giulia Sabelli
01.04.2026Endbegünstigter und Cash-Pooling: Hin zu einer Missbrauchsvermutung bei multinationalen Konzernen?by Davide Attilio Rossetti
