Maisto e Associati

Season’s greetings from Maisto e Associati! 🎄   #maistoeassociati

The article “Tax Disputes Comparative Guide” for the jurisdiction of Italy, authored by Guglielmo Maisto and Marco Valdonio, and published on Mondaq, is now available. The essay provides a detailed overview of rules on tax audits, tax litigation and tax dispute resolution, with a focus on procedural aspects, timeframes, and strategic considerations for taxpayers. It serves as a valuable resource for professionals dealing with the complexities of cross-border and domestic tax disputes. 🔗 Read the full article here: https://lnkd.in/dkX-HXbz #maistoeassociati #InternationalTaxation #TaxDisputes 

La Tassazione delle Opere d’Arte Lunedì 16 dicembre dalle 15:30 alle 17:30, Marco Cerrato parteciperà come speaker al webinar organizzato dalla Commissione Diritto Tributario del Milan Bar Council.   L'evento si aprirà con i saluti del Presidente dell’Ordine, Antonino La Lumia, e sarà moderato da Patrizia Capodicasa, Consigliera dell’Ordine degli Avvocati di Milano e Coordinatrice della Commissione Diritto, Letteratura e Arte. Marco interverrà in specifico sugli aspetti fiscali delle collezioni private. Durante il webinar i temi trattati saranno inoltre: - La circolazione delle opere d’arte in Italia e all’estero (Giuseppe Calabi). - Gli aspetti fiscali delle “corporate collections” e gli incentivi per le imprese atti alla valorizzazione dei beni culturali italiani (Massimo Marconi). - Successione, fiscalità e trasmissione intergenerazionale del patrimonio artistico: Trust ed altri strumenti di pianificazione patrimoniale (Francesca Bruno di Clarafond).   #tassazioneoperearte #arte #collezioniprivate #tax ⬇️  

The latest book of the EC and International Tax Law Series "Revisiting Article 21 (Other Income) of the OECD Model" edited by Guglielmo Maisto and published by the IBFD is now available.   The book is a comprehensive study on Article 21 of the OECD Model and includes the papers presented at the annual seminar held in Milan in November 2023, as well as 18 national reports.   Key topics covered include: - Historical evolution and policy objectives of Article 21; - Scope of the "other income" provision and its interaction with other distributive rules; - Comparative analysis of the "other income" provision in different treaty models; - Country-specific perspectives on the application of Article 21.   National reports provide an in-depth analysis of the specific domestic tax regimes and tax treaty practice of several EU and non-EU Member States, namely Austria, Belgium, Brazil, Finland, France, Germany, India, Italy, Luxembourg, Mexico, the Netherlands, New Zealand, Norway, Spain, Sweden, Switzerland, the United Kingdom, and the United States.   📚 To access the full book: https://lnkd.in/d_WJSQsW  

Alessandro Bavila and Giuseppe A. Corciulo will be speaking at the AVELLUM Taxember event "Post non-dom era in the UK. Available alternatives in the US, Italy and Switzerland" which will take place on 28 November 2024. The webinar will explore the complexities of tax residency changes for persons considering to move, including those affected by recent UK legislative changes (to replace the non-dom), as well as family offices, investment managers, and related professionals. In particular, Alessandro and Giuseppe will discuss the Italian visas’ alternatives and address the peculiarities of relocating to Italy under the Italian lump-sum taxation regime. For further information: https://lnkd.in/dKm8-Ubx #maistoeassociati #taxresidency #taxation #lumpsumregime #tax  

Aurelio Massimiano and Matteo Cataldi authored the general report and the Italian report included in the article “Transfer Pricing Year-End Adjustments” recently published on the IBFD International Transfer Pricing Journal. The general report examines the recommendations made by the OECD and the EU Joint Transfer Pricing Forum regarding year-end adjustments, along with the approach suggested by the European Commission in its proposal for a Council Directive on transfer pricing. Additionally, the article includes country reports on domestic legislation and practices related to year-end adjustments in Belgium, France, Germany, Ireland, Italy, Korea, the Netherlands, Spain, the United Kingdom and the United States.   General Report: https://lnkd.in/dkfpAaQV Italian Report: https://lnkd.in/dyPhv-wU   #maistoeassociati #ibfd #transferpricing #TP #internationaltaxation

Cesare Silvani interverrà al convegno "Riforma fiscale 2024: il punto della situazione" organizzato da Commercialisti Triveneto - ADCEC Tre Venezie in collaborazione con Ordine dei Dottori Commercialisti e degli Esperti Contabili di Vicenza - ODCEC Vicenza che si terrà a Vicenza venerdì 22 novembre.   L’evento si incentrerà sugli impatti della riforma fiscale per imprese, persone fisiche e professionisti. Nello specifico, Cesare approfondirà le nuove disposizioni in materia di residenza fiscale delle persone giuridiche, analizzando le implicazioni pratiche della riforma. Per maggiori informazioni: https://lnkd.in/d2Nvtxmg #maistoeassociati #riformafiscale #residenzafiscale 

TAX ALERT | Italian Revenue Agency provides guidance on the new definition of tax residence for income tax purposes - part two 📌 As indicated in Alert dated 5 November 2024 (https://lnkd.in/dABP5E22), the Italian Revenue Agency has recently published initial guidance on the interpretation of the new tax residence definition for individuals, companies, and other entities for income tax purposes effective from 1 January 2024 (Circular Letter no. 20/E). The tax alert provides a summary of the Circular Letter’s guidance on the tax residence of companies and other entities: https://lnkd.in/dGuETaPA #maistoeassociati #taxlaw #taxresidence #internationaltax #taxalert

Alberto Brazzalotto will be among the speakers of the “Transatlantic Wealth & Estate Planning: New York 2024” Congress taking place in New York on the 20th of November, organized by Private Client Informa Connect. He will contribute to the morning panel dedicated to “Where shall I move? - jurisdictional comparison” debate together with Kathryn von Matthiessen, Alvaro Checa Rodríguez and Shawntel Randi, moderated by Shelly Meerovitch-Barak J.D. The detailed program is available here: https://lnkd.in/dqv8pCcU #maistoeassociati #estateplanning #taxlaw

The “The New Era of Taxation” Conference organized by the International Bar Association Taxes Committee took place last week in Lisbon, Portugal. Antonietta Alfano co-chaired together with Alex Córdova the panel on "International Tax Controversy in the New Era" delving into the evolving landscape of international tax disputes. Among the key topic discussed: the impact of recent developments such as the Mutual Agreement Procedure under the OECD Model, arbitration under the Multilateral Instrument (MLI), and the implementation of EU Directive 2017/1852 on tax dispute resolution mechanisms as well as tax disputes within bilateral investment treaties framework. https://lnkd.in/eeTMgW3k #maistoeassociati #internationaltax #taxcontroversy