Maisto e Associati

Live from #ifacapetown2024 | Day 3   Together with us today Belema Obuoforibo, from the IBFD, Centre for Studies in African Taxation, who entered into details on what it means doing business in Africa from a Transfer Pricing (and other cross-border tax issues) perspective. • Which are the most relevant specificities challenges from a TP and withholding tax perspective in doing business in South Africa? • How tax policy can contribute to enhance foreign investments in the African region? #maistoeassociati #internationaltax #globaltaxation #transferpricing

The 2024 EU Tax Law Group Seminar covering topics from EU fundamental rights, EU legislation on Pillar 2, EU Solidarity tax and more took place yesterday in Cape Town. Cesare Silvani was among the speakers, discussing recent CJEU cases on withholding taxes, investment funds and pension funds.   #maistoeassociati #taxation #witholdingtax

Live from #ifacapetown2024 | Day 2 The role of bilateral investment treaties in tax related disputes Liselott Kana, United Nations Tax Committee, is together with us today with Ricardo García Antón, Tilburg University, commenting the panel which has just ended. A mix of insights a little bit outside the general tax issues but which will be key for the future and for international tax arbitration. #maistoeassociati #internationaltax #globaltaxation #internationalarbitration

Here we are live at #ifacapetown2024 - The 76th Congress of the International Fiscal Association! Day 1 Johann Hattingh, University of Cape Town, IBFD, introduces the works of Subject 1 of the Conference: “Finding the meaning of nexus for taxes — past, present, and future”. #maistoeassociati #internationaltax #globaltaxation #tax

Ready to go! All is set here in Cape Town, stop by at our stand for an Italian coffee at the The 76th Congress of the International Fiscal Association!   International Fiscal Association   #maistoeassociati

The latest issue of Bloomberg's 2024 Transfer Pricing Forum is now out, with insightful articles from a range of transfer pricing experts, including a contribution on transfer pricing issues arising from manufacturing activities by Marco Valdonio, Aurelio Massimiano and Mirko Severi. For the full article read below: #maistoeassociati #transferpricing #internationaltax #taxlaw

TAX TREATY ALERT | Treaty credit due even if the foreign-sourced income was not reported in an Italian tax return   📌 The Italian Supreme Court has recently ruled on the interaction between domestic and tax treaty provisions on foreign tax credit, recognizing that treaty credit is due even if the taxpayer has failed to file the income tax return in Italy or has not reported the foreign-sourced income in the income tax return filed.   According to the Court, if a tax treaty with the source State exists and has a foreign tax credit provision substantially in line with Article 23B of the OECD Model Convention, the treaty provision overrides Article 165(8) of the Italian Income Tax Code. This counters the Italian tax authorities’ regular practice of denying credit for the foreign taxes paid abroad despite the existence of such treaties.   More details are attached and available online: https://lnkd.in/ef8sdeSx #maistoeassociati #internationaltax #doubletaxation #taxation #tax #foreigntaxcredit #taxcredit  

Si è tenuto ieri presso il Circolo Filologico Milanese il primo Summit organizzato da We Wealth su “Wealth Managment Summit: Designing the Future of Wealth”. Nel corso della giornata, Marco Cerrato ha moderato il panel “Focus Successioni e Donazioni: verso un nuovo quadro normativo” insieme a Roberta Crivellaro, Luigi Belluzzo, Filippo Cappio e Berardo Staglianò nel quale sono state affrontate le principali novità scaturenti dal recente D.lgs. 18 settembre 2024, n. 139, attuativo della legge delega in materia di imposte indirette. E’ stata una occasione per affrontare le prospettive per il settore del wealth management per quanto riguarda l’utilizzo dei trust, i passaggi generazionali nelle famiglie imprenditoriali e l’utilizzo degli strumenti di private insurance. #maistoeassociati #wewealth #successioni #donazioni #wealthmanagement

Si terrà giovedì 24 ottobre 2024, a partire dalle ore 9:00, il 26° incontro di studio su “LA RIFORMA FISCALE - Esame dei decreti delegati” organizzato dall'Ordine dei Dottori Commercialisti e degli Esperti Contabili di Treviso - ODCEC Treviso e dalla Fondazione Commercialisti Treviso. Filippo Maisto, con il coordinamento scientifico di Graziano Visentin, interverrà in materia di abuso del diritto nello specifico ambito delle operazioni straordinarie. Per maggiori informazioni e per iscriversi: https://lnkd.in/gz-XJetQ #maistoeassociati #abusodeldiritto #tax

Marco Cerrato and Paola Marzetta contributed to the latest edition of the 2024 Comparative Guide for Tax Disputes published by Legal 500, the guide providing a pragmatic overview of the law and practice of tax disputes across a variety of jurisdictions. The Italian chapter focuses on our jurisdiction and addresses various topics such as tax authorities’ structure and procedures, tax returns, frauds, assessments, appeals, and penalties, as well as insights and comments on the most relevant issues in the field. The full article can be read below ⬇️ The online version is available here: Italy: https://lnkd.in/dHkfNhuJ.. #maistoeassociati #thelegal500 #taxation #taxdisputes #tax