Maisto e Associati

Filippo Maisto interviene questa settimana su Il Sole 24 Ore a commento della risposta ad interpello n. 200 pubblicata dall’Agenzia delle Entrate in data 11 ottobre in materia di abuso del diritto. I punti chiave esaminati nell’articolo riguardano i temi della decorrenza dei termini di accertamento e del requisito della sostanza economica nel contesto di operazioni straordinarie articolate in una pluralità di negozi giuridici stratificati nel tempo. https://lnkd.in/dx6hFY4n

Si svolgerà a Milano lunedì 11 novembre il convegno organizzato dall'Ordine Avvocati Milano su la “La residenza fiscale delle persone fisiche e delle società a seguito dell’attuazione della legge delega per la riforma fiscale”. Dopo i saluti istituzionali di Antonino La Lumia e sotto la moderazione di Marco Cerrato, interverranno Guglielmo Maisto, Massimo Antonini, Andrea Ballancin, Caterina Corrado Oliva e Armando Simbari. Per Maisto e Associati, Guglielmo Maisto, tratterà il tema della residenza fiscale delle persone fisiche a seguito del decreto delegato in materia di fiscalità internazionale. Per maggiori dettagli: ⬇️

TAX ALERT | Italian Revenue Agency provides guidance on the new definition of tax residence for income tax purposes   📌 In Circular Letter no. 20/E of 4 November 2024, the Italian Revenue Agency provided its interpretation of the new tax residence definition for individuals, companies, and other entities for income tax purposes effective from 1 January 2024.   The tax alert highlights key points from the Circular Letter regarding the tax residence of individuals: https://lnkd.in/dNjmkwSb A summary of the Circular Letter’s guidance on the tax residence of companies and other entities will be shared soon.   #maistoeassociati #taxlaw #taxresidence #internationaltax #taxalert

Alessandro Bavila will be speaking at the upcoming bilateral event (STEP New York and STEP Italy) “Estate Planning Across Jurisdictions: U.S. Citizens Living in Italy with U.S. and Italian Beneficiaries”. The event will take place in New York on November 6th and Alessandro will be sharing the panel with Kathryn von Matthiessen and Giovanni Cristofaro. The event will focus on estate planning opportunities for U.S. citizens passing away while residents of Italy. Key topics will include drafting of wills, trusts creation, elections of applicable laws to the succession, mismatches in tax systems and key points to consider to avoid double taxations.     For further information: https://lnkd.in/eCxkB9p6   #maistoeassociati #estateplanning #taxlaw #hnwi

Live from #ifacapetown2024 | Day 4 Which are the most recent developments in international taxation? We discuss today with Jonathan Schwarz, from Temple Tax Chambers. #maistoeassociati #taxation #tax #internationaltaxation

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