Compatibility with Fundamental Freedoms of a Municipal Surcharge Distinguishing between Residents and Non-Residents for the Purposes of the Applicable Rate – Opinion Statement ECJ-TF 4/2023 on the Decision of the EFTA Court of 4 July 2023 in RS (Case E-

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The Impact of Artificial Intelligence Tools on the Professional Life of a VAT Adviser

The Concept of the “Object and Purpose” in Tax Treaty Law Based on the Vienna Convention (1969) and the Principal Purposes Test Rule

The Impact of Pillar Two on Corporate Tax Incentives and Incentives Post Pillar Two – The Potential Rise of Tax Credits and Subsidies

The New Tax Treatment of Capital Gains Arising from the Indirect Sale of Italian Real Estate Held by Non-Residents

Supreme Court Rules on Participation Exemption for Cross-Border Capital Gains

Concept of Pass-Through Costs and Their Treatment in Transfer Pricing

General Remarks on the Tax Treatment of Dividends and Capital Gains under the GloBE Rules and Italian Law

The EU Public Country-by-Country Reporting – A Case Study on Tax Risk Assessment