“Direct taxation in the context of the digital economy: virtual permanent organization, withholding tax and the Diverted Profit Tax”, in Rivista Trimestrale di Diritto Tributario, No. 4/2015, pages 895-922
The traditional institutions of international taxation show signs of subsidence in the face of digital enterprises coming to the fore, used to conduct their activities abroad without recourse to “physical” structures. In order to ensure, also in this new context, a fair distribution of taxing power between States, various solutions are hypotesized: the “virtual” permanent […]
The brand evaluation of the company in crisis: an empirical analysis
Authors: Riccardo Passeri and Giuseppe De VivoAbstract: The assessment of the trade mark of the company in crisis is very recurrent in recent times, and at the same time contains several pitfalls — dictated by the required consideration of the context of decline and the impact that the latter has on the intangible property mark. […]
The maneuvers on the corporate structure between the situation of decline and industry 4.0
Authors: Riccardo Passeri and Giuseppe De VivoAbstract: The awareness of the status in which the company focuses is only the first act of a much broader path that every company is called to take in order to eliminate any symptom of the crisis, increase its vitality and be on par with the different competitors. The […]
Conference “The reform of tax justice”
Uckmar 13.03.2020 Professor Miccinesi, as moderator, and Professor Pistolesi, as speaker, speak at the conference on “The Reform of Tax Justice”, organized by the Uckmar Foundation as part of the “Fridays” of Tax Law and Practice, in collaboration with the UNICATT of Milan and the Milan Bar Association, and with the sponsorship of the ODCEC […]
Conference “The new tax and criminal innovations in taxation in 2020”
Professor Pistolesi, as organizer, coordinates the meeting on the issue The new tax and criminal innovations in taxation in 2020”. The event, organized in collaboration with the Chair of Tax Law of UNISI and the ODCEC of Siena, is accredited.
The transposition of the DAC 6 to be concluded shortly
The recent approval of the European enabling Law 2018 allows for the transposition of the EU Council Directive 2018/822 dated 25 May 2018 on cross-border mechanisms subject to reporting obligations, the so-called DAC 6, within the deadline of 31 December 2019. The outline of the transposing Legislative Decree has long been communicated, and submitted for […]
Brexit: still a rebus for companies
Law No. 41 of 20 May 2019 converted the so-called Brexit Decree No. 22 of 25 March 2019, containing urgent measures to be applied in the event of failure by the United Kingdom to ratify, by 31 October 2019, the agreement for withdrawal from the European Union approved by the European Council on 25 November […]
Royalties at customs: contractual clauses prevail — Comment
The customs value of the goods is the transaction value which, in any case, must reflect the real economic value of the imported goods, taking into account all economically relevant factors. Therefore, under certain conditions, licence fees for the imported goods to be paid by the buyer, as a condition of the sale of the […]
Advanced Course in Customs Law and Procedures – Inauguration
Professor Miccinesi has inaugurated the Advanced Course in Customs Law and Procedures organized by the Università Cattolica del Sacro Cuore, in collaboration with Assonime and with the accreditation of the Customs Agency. Professor Marco Allena and Professor Bruno Ferroni are also involved in the organization of the Course, as members of the Scientific Committee.
Event “MeRIT 2019 – A multidisciplinary approach to embrace complexity and sustainability”
Professor Allena was chairman and speaker, with a speech on “Tax policies and sustainability in megaprojects”, of the Megaprojects Research Interdisciplinary Team — MeRIT 2019, a project established by the Università Cattolica del Sacro Cuore and aimed at investigating the phenomenon of LEPs (Large Engineering Projects) according to a multidisciplinary approach. https://convegni.unicatt.it/merit-programme-scientific-programme-1779
