CONTATTO
Nicola Saccardo
2 Throgmorton Avenue
London, EC2N 2DG, UK
t: +44.(0)20.73740299
f: +44.(0)20.73740129

Vcard
LANGUAGES SPOKEN
Italian
English

NICOLA SACCARDO

Partner

Nicola Saccardo obtained a Degree in Business Administration from the Bocconi University in Milan, a Degree in Law from the State University and a Master of Laws (LL.M.) in International Taxation from the University of Leiden (The Netherlands). He is admitted to the Bar and to the Association of Chartered Accountants. He is a member of the International Academy of Estate and Trust Law, as well a member of its Executive Council and chair of its Tax Committee. He is also a member of STEP Italy, as well as a member of the International Client Global SIG Steering Committee of STEP.

His areas of expertise comprise international and EU tax law, taxation of trusts, estates and HNWIs, taxation of private equity funds and their transactions and taxation of financial instruments.

PUBLICATIONS

  • New Italian tax regime for individuals moving to Italy. Special focus on artists and sportspersons, N. Saccardo, M. Tenore, in GSLTR - Global Sports Law & Taxation Reports, 2017
  • Italy, N. Saccardo, in Planning and Administration of Offshore and Onshore Trusts, L. Hirst (edited by), London, 2015, loose-leaf
  • Section - Italy, N. Saccardo, in The Private Wealth & Private Client Review, J. Riches (edited by), London, 2015, 263-272
  • Income from immovable property of an enterprise in triangular cases: the relationship between articles 6, 7 and 21 of the OECD Model, N. Saccardo, in Immovable property under domestic law, EU law and tax treaties, G. Maisto (edited by), Amsterdam, 2015, 77-86
  • Italy, N. Saccardo, in European Cross-Border Estate Planning, London, 2014, Release 69
  • The use of trusts for the generational transfer of a business: the italian tax perspective, N. Saccardo, in Private Client Multi-Jurisdictional Guide 2013/2014, 2014
  • The new Italian reporting obligations for foreign-held assets, N. Saccardo, in Trust & Trustees, 2014
  • The impact of the EU Regulation No 650/2012 on successions for Italian nationals residing in Third Countries (including the UK), N. Saccardo, in Trust & Trustees, 2014
  • Italian judgment on the treaty entitlement of an English trust, N. Saccardo, in Trust & Trustees, 2013, 1-3
  • La tassazione dei calciatori, N. Saccardo, A. Benazzi, Milano, 2011
  • Brevi note in materia di fondi immobiliari esteri e principio di non discriminazione, N. Saccardo, R. Papotti, in Rivista di diritto tributario, 2011, parte V, 146-156
  • L’estensione della disciplina CFC alle società controllate localizzate in Stati o territori non black-list – notazioni anche in tema di compatibilità con il diritto comunitario, N. Saccardo, R. Papotti, in Bollettino tributario d’informazioni, 2010, 427-432
  • Issues of Interpretation regarding Inheritance and Gift Tax in an International Context, N. Saccardo, in Bulletin for International Taxation, 2010, 477-481
  • National Report Italy, N. Saccardo, in Cahiers de droit fiscal international - volume 95 b, G. Maisto (a cura di), The Hague, 2010, 467-488
  • Applicabilità della “trasparenza” a trust discrezionali titolari di partecipazioni societarie, N. Saccardo, in Diritto e pratica tributaria, 2009, parte II, 115-125
  • Recenti sviluppi a livello OCSE, N. Saccardo, in Rivista di diritto tributario, 2008, parte V, 20-48
  • Taxation of trusts in Italy, N. Saccardo, in Trust Quarterly Review, 2008, vol. 6, n. 4, 20-24
  • National Report San Marino, N. Saccardo, in The EU and Third Countries: Direct Taxation, M. Lang, P. Pistone (eds), Vienna, 2007, 887-915
  • Provincial Tax Court Decision On Documentation Supporting Cost Sharing Agreements, N. Saccardo, in International Transfer Pricing Journal, 2006, 91-95
  • Selected Issues on the EU Definitions of Interest and Royalties, N. Saccardo, in Tax Notes International, 2004, 969-975
  • Il provvedimento di attuazione della disciplina del ruling internazionale: requisiti soggettivi e oggettivi per l’accesso alla procedura, N. Saccardo, in Rivista di diritto tributario, 2004, parte IV, 146-154
  • Considerazioni a margine di una recente sentenza della Corte di Cassazione in tema di trattamento di fine rapporto, N. Saccardo, in Rivista di diritto tributario, 2003, parte IV, 14-24
  • Le proposte di modifica al regime del trasferimento all’estero della residenza, N. Saccardo, in Rivista di diritto tributario, 2003, parte IV, 170-176
  • Art. 24(3) of the OECD Model Convention: The Significance of the Expression “Taxation on a Permanent Establishment” in Cross-border Reorganizations, N. Saccardo, in Intertax, 2003, 271-280
  • Brevi note in tema di credito per le imposte assolte all’estero, N. Saccardo, in Rivista di diritto tributario, 2002, parte IV, 49-62
  • The Interaction of Articles 6, 7 and 21 of the OECD Model Convention, N. Saccardo, in Bulletin for International Taxation, 2002, 516-521
  • Brevi note in tema di doppia residenza convenzionale e accertamento sintetico, N. Saccardo, in Rivista di diritto tributario, 2001, parte IV, 27-35
  • Considerazioni in materia di perdita e acquisto della residenza in corso d'anno, N. Saccardo, in Rivista di diritto tributario, 2000, parte IV, 63-75
  • Le recenti modifiche alla Convenzione-tipo dell'OCSE e al Commentario, N. Saccardo, in Rivista di diritto tributario, 2000, parte IV, 261-280