OFC
Accounting and Tax Policy Observatory
- OECD, Tax Challanges from the Digital Economy
Download materials - OECD, Global Minimum Tax Rules
Download materials - Tp guidlines on Financial Transcriptions
Download materials - GRIMALDI (Pirelli)
Ruling Internazionale e Accordi Preventivi
Download materials - CIRUZZO
Transfer Pricing Finanziario
Download materials - CASTOLDI
The OECD Unified Approach
Download materials - SIMONETTI ( SDF Group), FERRARIO (Deloitte)
Joint Audits
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Materials Tax Strategies Project
Strumenti per una strategia di gestione evoluta della fiscalità: oltre la mitigazione dei rischi, nella dimensione delle opportunità”
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Decreto sull’imposizione minima globale (Pillar Two) - Finalità, disegno e tematiche applicative
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La disciplina dei disallineamenti da ibridi
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Accordi di cash pooling: analisi delle “buone pratiche” alla luce della cass. pen., sez. v, sent., n. 39139/2023
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Documentazione anti-ibridi: penalty protection
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Reshoring di attività economiche: le novità del DLgs. 209/2023
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Publications
2023
C. Garbarino, A. Rizzo,
La prospettiva italiana sulla global minimum tax approvata dal Consiglio UE, FISCALITÀ & COMMERCIO INTERNAZIONALE, 2, 2023
C. Garbarino
Cromatologia fiscale: i trust esteri “opachi” e “trasparenti” ai fini delle imposte dirette, FISCALITÀ & COMMERCIO INTERNAZIONALE, 6, 2023
C. Garbarino, A. Turina
Sviluppi e questioni aperte in tema di prevenzione e risoluzione delle controversie con riferimento al Progetto Pillar 1, FISCALITÀ & COMMERCIO INTERNAZIONALE, 1, 2023
C. Garbarino
L'introduzione del Carbon Border Adjustment Mechanism in EU ed Italia: aspetti operativi e profili critici, FISCALITÀ & COMMERCIO INTERNAZIONALE, 12, 2023
C. Garbarino
Regulatory competition, coordination and polity convergence in the Covid ecosystemic crisis: a policy approach, GLOBAL JURIST, 2023
C. Garbarino
Fiscal evolution and the syndemic”, in De Cogan, Brassey, Harris (eds), TAX LAW IN TIMES OF CRISIS AND RECOVERY, 2023
E. Scuderi, A. Rizzo, A. Loicaidou
A Case for Environmental Taxation as a Response to the COVID-19 Economic Crisis in De Cogan, Brassey, Harris (eds), TAX LAW IN TIMES OF CRISIS AND RECOVERY, 2023
C. Gambardino
La struttura nomodimamica del diritto tributario”, in Fregni et al. (eds.), STUDI IN MEMORIA DI FRANCESCO TESAURO. Volume 4, 2023
C. Gambardino
Corporate taxation in Italy”, in Avi-Yonah (ed.), RESEARCH HANDBOOK ON CORPORATE TAXATION, 2023
A. Rizzo
The EU Foreign Subsidies Regulation: a Structural Change to the Internal Market, STANFORD TRANSATLANTIC ANTITRUST AND IPR DEVELOPMENTS, Issue 1, 2023
A. Rizzo
Intellectual Property and Tax Incentives: A comparative analysis of the EU and the US legal frameworks, VIRGINIA TAX REVIEW, 43(2), 2023
2022
C. Garbarino, A. Rizzo,
Aspetti operativi della gestione all’interno dei gruppi multinazionali italiani dell’International Compliance Assurance Programme (ICAP) FISCALITÀ & COMMERCIO INTERNAZIONALE, 4, 2022
C. Garbarino, A. Rizzo,
Verso una progressiva riduzione delle soglie dimensionali di accesso all’adempimento collaborativo? Evoluzioni e criticità, FISCALITÀ & COMMERCIO INTERNAZIONALE, 5, 2022
C. Garbarino, A. Rizzo,
Il Country-by-Country Reporting in ambito UE, FISCALITÀ & COMMERCIO INTERNAZIONALE, 8-9, 2022
C. Garbarino
Tax convergence and the Next Generation European Union, EUROPEAN TAXATION, 2022
C. Garbarino
Comparative analysis of profit distributions”, THE JOURNAL OF COMPARATIVE LAW, 2022
C. Garbarino
A critical evaluation of the international impact of the global minimum tax, THE JOURNAL OF COMPARATIVE LAW, 2022
C. Garbarino
The implications in tax treaties of the mobility of workers under the Covid crisisEUROPEAN BUSINESS LAW REVIEW, 2022
C. Garbarino
The architecture of the country-by-country minimum tax regime proposed by the United StatesFLORIDA TAX REVIEW (2022)
P. Das, A. Rizzo
The OECD global minimum tax proposal under Pillar Two: will it achieve the desired policy objective?, BULLETIN FOR INTERNATIONAL TAXATION (2022)
A. Rizzo, M. Acciaro
DAC 7 - The Exchange of Tax Information for Businesses with Digital Platforms in the European Union, STANFORD TRANSATLANTIC ANTITRUST AND IPR DEVELOPMENTS, Issue 2, 2022
2018
C. Garbarino
FATCA legislation and its application at international and EU level, in Policy Department for Economic, Scientific and Quality of Life Policies
G. Allevato
The Commission’s State Aid Decisions on Advance Tax Rulings: Criticisms and Potential Impact on the Future of Direct Taxation within the European Union, in “Combating Tax Avoidance in the European Union: Harmonization and Cooperation in Direct Taxation
G. Allevato, A. Dossi
Tax Director sugli scudi, in Economia&Management, No. 5-6, 2018
C. Garbarino, G. Allevato
Requisiti di accesso e impatto sistemico della cooperative compliance: il programma italiano è sulla buona strada, in Rivista della Guardia di Finanza, No. 3/2018
2017
The Taxation Of Highly-Mobile Individuals: The Case Of Entertainers And Sportspersons, Riv. Dir. Comm. Int., 1005-1035
The Role of the ‘Other Income’ Article Within the Structure of Tax Treaties, Intertax, 784-800
Tassazione dei gruppi
Le riorganizzazioni (operazioni sui beni), in "Tassazione dei gruppi"
Le riorganizzazioni (operazioni sui soggetti), in "Tassazione dei gruppi"
Italy: New Beneficial Tax Regime for New Residents
Italy a Valuable Option for High Network Individuals Looking for Relocation Within the EU (co-authored by U. Percivalle and S. Antonelli) in The Global Employer: Global Immigration & Mobility Quarterly Update, Vol. 30, issue 3
Il Tax Director in Italia: ruolo e responsabilità alla luce del rinnovato contesto economico-legislativo, submitted to Economia & Management
Design e implementazione di una tax-aligned global supply chain, submitted to Economia & Management
OFC Bulletin
- OFC Bulletin 1-2 (January – February)
- OFC Bulletin 3-4 (March – April)
- OFC Bulletin 5-6 (May – June)
- OFC Bulletin 7-8 (July – October)
- OFC Bulletin 9-10 (November – December)