Diritto e Pratica Tributaria Internazionale

Born in 1997 as the third part of Diritto e Pratica Tributaria, since 1999 Diritto e Pratica Tributaria Internazionale has become an autonomous review, distributed quarterly, together with the first one, to integrate, in a systematic and deepened way, the international aspects of tax law. The review goes beyond national borders and it is aimed at exploring others law systems and institutes, which most of the times have had a strong impact in the evolution of the Italian tax system. Just to mention a few examples: the foreign tax credit, the transfer price, the ruling, the controlled foreign corporations legislation, the thin capitalization.
The review contains doctrinal dissertations, often written by prestigious and authoritative foreign experts of the issue, but also a close scrutiny of the European Community jurisprudence and detailed monitoring of the European legislative news, not to mention the state of the art of the Convention against Double Taxation signed all cross the world.

Sections Description
The review is organized in the following sections:
Doctrine: this section often houses contributions from foreign authors, which enrich the review, thanks to a privileged point of observation on the changes in the tax systems of other countries. Comments are focused on very topical issues in the area of international tax law.

Comparative Financial Law: the most relevant European and extra – European tax news are collected in this section, in order to provide the reader with an exhaustive framing of the most interesting institutes which characterize foreign countries. The section also constitutes a valid instrument to appreciate the reform trends characterizing most foreign countries.

Survey of South – America Tax Law: this section, recently created, aims at illustrating tax legislative, interpretative and also bibliographical news, concerning the tax system of Latin American countries.

Documents: the section covers the role of monitoring the European Community and international legislation, providing a continuous updating on the supranational legislative production.
Documents of huge interest, which have provided an informative support for international events and congresses, are also reported.

Internet: the section collects the documentation, the articles and the debates which take place on the internet.

International Conventions: this section is structured in three parts. The first part mentions the Conventions against Double Taxation of which Italy is part. The second section reports the other Conventions, which have been signed, ratified or have entered into force. Finally, the last section is dedicated to ministerial interpretations and to the jurisprudence of the various Contracting States on the application of the already existing Conventions.

Bibliographic Bulletin and Reviews : the sections enumerate the most relevant contributes of international tax law published abroad in specialized reviews, as well as the most interesting monographs published both in Italy and abroad. Each contribute, mentioned for its importance, is correlated by a summary and by a reference to the other articles which have deeply examinated the same issues.

European Union Tax Law: the major innovations in the European Community derived law in the tax field are listed and commented. The European Commission initiatives in the tax area are also repoprted, with particolar attentino to the taxation of companies, to savings taxation and to State Aids.

European Union Jurisprudence Collection of Maxims: the section contains the maxims of the European Community Court of Justice, regarding controversies in the tax field. All the maxims are completed by a concise but detailed annotation.

Notes to decisions: a selection of the decisions of the European Community Court of Justice and of other European and extra – European Courts is displayed in this section, which provides the maxims and dedicates wide attention to the comment, to help the reader to better understand the decision and to compare them with the previous decisions and with the different scholars points of view.

Strong Points
The review constitutes an unicum in the outline of scientific publications in the tax area, being oriented towards the international and Community issues of tax law.
A significative strong point is the co – existence of a part dedicated to doctrinal contributes with a part dedicated to documents and news of particular interest for the practitioners. In this way, the review constitutes an ideal instrument for tax law experts, who can appreciate the vastity and the level of deepening, as well as the critical cues and the bibliographical references, without neglecting the jurisprudential updating, characterized by the attention in the choice of the decisions and by the straight – to – the point formulation of the comments.

The review is addressed to practitioners, who can appreciate the variety of sections, and also to international law and international tax law scholars, for whom nowadays Diritto e Pratica Tributaria Internazionale is an important point of reference.


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