Contributions

• I. Sarzi Sartori, Italy, in Taxation of Interest under Domestic Law, EU Law and Tax Treaties, G. Maisto (Ed.), Amsterdam, 2022, 707-754
• G. Maisto, Italy: UBS Real Estate (C-478/19 and 479/19) and Airbnb Ireland and Airbnb Payments UK ( C-83/21), in CJEU - Recent developments in direct taxation 2021, G. Kofler, M. Lang, P.Pistone , A. Rust, J. Schuch, K. Spies, C. Staringer, A. Storck (eds.), Wien, 2022, 253-262
• L. Peverini, Disciplina fiscale dei gruppi societari, in Diritto tributario delle attività economiche (II edizione), L. Salvini (a cura di), Torino, 28/02/2022, 315-332
• L. Peverini, Operazioni straordinarie, liquidazione e fallimento nelle imposte sui redditi, in Diritto tributario delle attività economiche (II edizione), L. Salvini (a cura di), Torino, 28/02/2022, 365-377
• G. Maisto, Italy, in The tax disputes and litigation review, D. Pickstone (ed.), London, 2022, 120-136
• M. Cenini, La (ir)responsabilità del proprietario incolpevole, in Le responsabilità ambientali: profili civili, amministrativi e penali, B. Pozzo (a cura di), Milano, 2022, 67-93
• M. Cenini, V. L., M. R., C. I.A., B. M., G. L., Trust, in Materiali per una revisione del codice civile, V. Cuffaro, A. Gentili ( a cura di), Milano, 2022, 301-311
• G. Maisto, Oggetto e ambito della Direttiva, in La risoluzione delle controversie fiscali internazionali nell’Unione Europea, L. Del Federico, P. Pistone e M. Trivellin (a cura di), Pisa, 2021, 91-119
• G. Maisto, Italy : HB v INPS and IC v INPS (C-168/19 and C-169/19); Sociéte Génerale (C-565/18; Stanleyparma and Stanleybet Malta (C-788/18), in CJEU - Recent developments in direct taxation 2020, G. Kofler, M. Lang, P.Pistone , A. Rust, J. Schuch, K. Spies, C. Staringer, A. Storck (eds.), Wien, 2021, 81-98
• S. Tellarini, S. Marchese, I disallineamenti da ibridi inversi, in I disallineamenti da ibridi, E. della Valle e L. Miele (a cura di), Milano, 2021, 369-395
• G. Maisto, Counteracting Tax Treaty Abuses from a European Perspective: Frictions and Interactions between the OECD PPT and the ATAD GAAR, in Thinker, Teacher, Traveler: Reimagining International Tax (Essays in honor of H. David Rosenbloom), Kofler G, Mason R., Rust A. (eds), Amsterdam, 2021, 343-354
• G. Maisto, P. Arginelli, Italy: applicability of Article 10 of the Italy-Japan income tax treaty to Italian-source dividends paid to Japanese pension fund through certain US limited partnerships, in Tax Treaty case law 2020, E. Kemmeren, P. Essers , D. Smit, C. Oner, M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, A. Storck, K. Spies (eds.), Amsterdam, 2021, 151-159
• G. Maisto, P. Arginelli, Italy : rules governing the taxation of intra-group dividends paid by a German subsidiary company to an Italian parent company, in Tax Treaty case law 2020, E. Kemmeren, P. Essers , D. Smit, C. Oner, M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, A. Storck, K. Spies (eds.), Amsterdam, 2021, 287-295
• C. Silvani, La nuova disciplina di trasformazione in credito di imposta delle DTA relative ad eccedenze ACE (con postilla), in Pandemia da “Covid-19” e sistema tributario, A. Contrino e F. Farri (a cura di), Firenze, 2021, 285-292
• G. Maisto, The Friction of Domestic Anti-Avoidance Rules with Treaty GAARs: EU Experience, in General Anti-Avoidance Rules: The Final Tax Frontier?, edited by Mukesh Butani and Tarun Jain, DLF Cyber City, 2021, 633-674
• L. Peverini, Le sanzioni tributarie, in Manuale di diritto tributario (III edizione), G. Melis, Torino, 2021, 499-572
• C. Silvani, Italy - Corporate Taxation, in Country Analyses IBFD, 15/04/2021, online
• G. Maisto, L’interazione tra norme antiabuso nazionali e pattizie nell’esperienza europea, in Saggi in ricordo di Augusto Fantozzi, AA.VV., Pisa, 2021, 545-604
• M. Cenini, The CERCLA model. Past, present and future, in Environmental Loss and Damage in a Comparative Law Perspective, B. Pozzo, V. Jacometti (eds.), Cambridge, 2021, 245-262
• M. Valdonio, A. Massimiano, Countries experience: status quo and likely evolutions - Italy, in The future of the profit split method, R. Danon, G. Maisto, V. Chand, G. Cappelleri (eds.), Alphen aan den Rijn, 2020, 189-203