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Foreign Star Companies of Athletes and Entertainers: Italian Source Rules and Tax Treaty Issues
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Report on the Symposium “Towards a Workable Provision of Information” Held on 12 February 2026
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The New Exit Tax on Investment Fund Units under the 2024 Annual Tax Act: A Preliminary Assessment under EU Law
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Recognition Without Determination: The FASTER Directive and Coordination of Tax Residence under EU Law
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VAT Tax Representative: A Role with Increased Liability and No Decision-Making – A Comment on Case T-356/25, Rapera
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Withholding Tax, No Longer at Source: The Anticipated Distributive Effects of the Taxation Omnibus’s Withholding Tax Reform
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Tax-Induced Investor Behaviour in International Capital Markets: Theoretical Foundations, Empirical Evidence, and Implications for Tax Policy and Treaty Design
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