Anti-Tax-Avoidance Directive
3 articles available
January 16, 2017
3 articles available
This contribution lays down a general plan for what the EU should do in order to attain a harmonized set of norms regulating the allocation of taxing rights among Member States and in the relation…
Italy has embarked upon the challenging task of redesigning its tax system. The Act[1] of late November 2016 (hereinafter, “Act”) constitutes a best-practices example, or at least for our Country…
On June 24 the British people voted in favour of the UK leaving the EU. The vote itself does not automatically imply the withdrawal from the EU: indeed, such withdrawal shall take place pursuant to…