PUBBLICAZIONI

• E. Milani, A. Martino, P. Scarioni, La qualificazione ai fini IRPEF dei redditi da attività sportiva, in La tassazione degli sportivi, (a cura di) P. Scarioni, P. Angelucci, A. F. Martino, Milano, 2023, 3-45
• M. Valdonio, A. Massimiano, M. Severi, Italy, in Bloomberg Tax - Transfer Pricing Forum, Fall 2023
• G. Maisto, C. Silvani, Italy: retrospective application of the OECD report on the attribution of profits to Permanet Establishments (Supreme Court case no.8500 of 25 March 2021), in Tax Treaty case law 2022, E. Kemmeren, P. Essers , S. Stevens, T. Stevens, C. Oner, M. Lang, G. Kofler, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, K. Spies, D. Blum (eds.), Amsterdam, 2023, 59-68
• G. Maisto, C. Silvani, Italy: no resisdence state's taxing rights under article 19(1)(a) of the Italy-UAE income tax treaty(1995) even if this leads to double non-taxation, in Tax Treaty case law 2022, E. Kemmeren, P. Essers , S. Stevens, T. Stevens, C. Oner, M. Lang, G. Kofler, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, K. Spies, D. Blum (eds.), Amsterdam, 2023, 319-327
• A. Brazzalotto, F. Cagnola, Italy changes the game. When the taxation of image rights turns the footballer into an influencer. The Cristiano Ronaldo case, in Sports Law & Taxation, 2023, 48-52
• M. Cenini, La digitalizzazione della bellezza, in Diritto delle arti e nuove tecnologie. Atti del convegno del 15 ottobre 2021., M. Cenini, F. Dell'Aversana, F. Ferrari, G. Magri (a cura di), Varazze, 2023, 189-201
• M. Cenini, Diritto delle arti e nuove tecnologie. Atti del convegno del 15 ottobre 2021., M. Cenini, F. Dell'Aversana, F. Ferrari, G. Magri (a cura di), Varazze, 2023
• M. Cenini, La c.d. legge “dopo di noi”: l’utilizzo degli strumenti fiduciari e di destinazione per la tutela dei soggetti fragili, in Liber Amicorum per Paolo Zatti. Volume Secondo, Napoli, 2023, 1091-1098
• G. Maisto, V. Chand, R. Danon, A. Pletz, Applying the arm's length principle to intra-group financial transactions: a reference guide, G. Maisto, R. Danon, V. Chand, A. Pletz (Eds.), Alphen aan den Rijn, 2023
• G. Maisto, Application of the EU dispute resolution mechanisms to financial transacrions, in Applying the arm's length principle to intra-group financial transactions: a reference guide, G. Maisto, R. Danon, V. Chand, A. Pletz (Eds.), Alphen aan den Rijn, 2023
• A. Massimiano, The interaction between CFC rules and TP rules with a focus on financing, in Applying the arm's length principle to intra-group financial transactions: a reference guide, G. Maisto, R. Danon, V. Chand, A. Pletz (Eds.), Alphen aan den Rijn, 2023, 35-55
• M. Cenini, Successione legittima e necessaria – Trust, in Giurisprudenza Italiana, 2023, 1535-1542
• G. Maisto, Dispute Resolution under Tax Treaties and Beyond, G. Maisto (Ed.), Amsterdam, 2023
• F. Ricci, Actions of One or Both Contracting States, in Dispute Resolution under Tax Treaties and Beyond, G. Maisto (Ed.), Amsterdam, 2023, 9-37
• M. Vannucci, G. Corciulo, Time Limits for Submitting the Case, in Dispute Resolution under Tax Treaties and Beyond, G. Maisto (Ed.), Amsterdam, 2023, 65-80
• M. Severi, M. Cataldi, Italy, in Dispute Resolution under Tax Treaties and Beyond, G. Maisto (Ed.), Amsterdam, 2023, 837-889
• G. Maisto, R. Danon, D. Gutmann, A. Martin Jimenez, The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the GloBE Model Rules, in Dispute Resolution under Tax Treaties and Beyond, G. Maisto (Ed.), Amsterdam, 2023, 315-366
• M. Felisi, Patti successori: quando sono ammessi e cosa prevede la legge, in We Wealth, 21/09/2023
• C. Canziani, Riflessioni circa limiti e benefici del “donation crowdfunding, in SalvisJuribus, 13/08/2023
• M. Cerrato, Il controesodo del fisco. Dopo i “cervelli” e i calciatori è l’ora dei nomadi digitali, in La Repubblica, 29/07/2023