Environmental Tax

Is the Post-Lockdown a Good Timing for Introducing an Environmental Tax? Fiscalit√† e Commercio Internazionale10/2020 The COVID-19 pandemic seems to have eclipsed the environmental crisis. Of course, priorities on the European (and international) political agenda have radically changed due to the dramatic health emergency and its devastating economic effects. The sharp reduction in global economic… Continue reading Environmental Tax

Transfer Pricing

The Interplay between FAR Analysis and AOA in a Digitalized Economy International Transfer Pricing Journal2021, Vol. 32, No. 1 The article examines the analysis of the significant functions of a permanent establishment in a digitalized economy as well as the attribution of assets, risks, capital and liabilities to the latter with specific considerations related to… Continue reading Transfer Pricing

Digital Services Tax

How will the Italian Digital Services Tax affect the trade relations with the U.S. and China? Fiscalit√† e Commercio Internazionale2020, 7, 97-98 In 2020, Italy has implemented its Digital Services Tax (DST), in line with the one proposed by the European Commission and then implemented by other countries such as the UK, France and India.… Continue reading Digital Services Tax

Corporate Tax Residence

The Role of Corporate Residence in Tax Matters and its Relationship with the Provision of Dividend Relief: A Comparative Analysis between the UK and the US Tax Systems International Journal of Accounting and TaxationJune 2019, Vol. 7, No. 1, pp. 35-39 The aim of this paper is to illustrate the main features and issues related… Continue reading Corporate Tax Residence