International Tax Law

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International direct taxation: application of Italian income tax (both for individuals and companies: IRPEF and IRES() to nonresident.

Residence and transfer of residence abroad for tax purposes: case law discussion (cases Pavarotti, Rossi, Ferro and many others).

Cost - benefit approach to international tax planning and transfer of residence

Company residence: international tax planning and reassessment activity of the Tax Office

Discussion of the current case law  (cases Karnak, Luxottica, Bell, ...)

Tax heavens

OECD model convention in detail, and the battle against international double taxation: Ways and means to prevent it.

Application of VAT to cross border situations: the sale of good, the delivery of services

Customs law