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TABLE OF CONTENTS No. 2/2018
 

 

Section I – Academic Essays

Jacques Malherbe 

A New Tax Treaty for a new world

The Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting

 

Lorenzo del Federico 

Monitoring decision-making, enforcement and application of EU tax law. The role of intermediate bodies and lobbies

 

Section II – Commented documents

Pietro Rossomando

La circolazione di materiale istruttorio dal procedimento penale al procedimento e al processo tributario: il caso delle rogatorie internazionali

(The circulation of investigative material from the criminal proceeding to the proceeding and the tax trial: the case of international letters rogatory)

Nota a Italia - Commissione Tributaria Regionale di Milano - Sez. staccata di Brescia - Sent. n. 4801 del 9 novembre 2015 (ud. 12 ottobre 2015)

(Comment to Italy – Regional Tax Commission of Milan – Chamber LXVII - Judgement No. 4801, 9 november 2015 (hearing 12 October 2015)

 

Section III – Notes and Surveys

Luisa Scarcella

Taxation issues rising from trading activities involving bitcoins

 

Pietro Mastellone

Tutela e promozione del patrimonio culturale nella disciplina internazionale ed europea: dall’insufficienza dei finanziamenti pubblici alla valorizzazione della leva fiscale per stimolare l’intervento dei privati

 

Giuseppe Giangrande

Tax Rulings in the field of State Aid: Italian procedures and perspectives

 

Maria Rita Sidoti

The Ferrara-Heidelberg-ELTE Comparative and International Tax Law Joint Seminar: «Tax Transparency in our Times and other Questions»