Papers by Pietro Mastellone
Diritto e pratica tributaria, 2018
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, 2018
European Taxation, 2011
In this note, the author discusses the development of the transfer pricing regime in Italy in the... more In this note, the author discusses the development of the transfer pricing regime in Italy in the context of recent legislative and case law developments that, inter alia, clarify that the initial burden of proof in this area is on the tax authorities.
European taxation, 2010
In this article the author analyses the new Italian Tax Shield (Scudo fiscale), which allows taxp... more In this article the author analyses the new Italian Tax Shield (Scudo fiscale), which allows taxpayers to disclose financial activities and properties illegally held abroad and ignored by the tax administration, subject to payment of a forfait tax and without being subject to certain tax assessments and tax and corporate criminal charges. The author illustrates the operative aspects of the provisions and potential problems.
Intertax, 2017
The end of globalization, following the Brexit and Trump’s election, is having immediate repercus... more The end of globalization, following the Brexit and Trump’s election, is having immediate repercussions also on the approach of States on tax policies. Although the international community is still engaged in various multilateral projects (e.g. Base Erosion and Profit Shifting (BEPS), etc.), in the recent years various States, especially in the European area, have unilaterally introduced optional tax regimes specifically designed to attract foreign individuals, reopening a new phase of (lawful) tax competition. Italy has recently aligned with this trend by introducing significant amendments to its immigration and tax rules aimed at permitting a ‘fast-track’ visa procedure for relevant foreign investors and a fifteen-year long exception to the worldwide income tax principle, which allows for the payment of an annual flat tax of EUR 100,000 (plus EUR 25,000 for each family member transferring to Italy with the main applicant) for foreign-sourced income in lieu of the standard progressi...
European taxation, 2017
According to the ordinary rules for allocating taxing powers over income produced by companies lo... more According to the ordinary rules for allocating taxing powers over income produced by companies located in different states, the permanent establishment (PE) concept has historically been adopted, amongst other reasons, as a connecting criterion to affirm taxation in the source state. Such a link represents an “adjustment” to the principle of worldwide taxation applicable to business profits and is used as a guideline in tax treaties.
This doctoral research analyses the delicate balance between the State’s interest to assess and r... more This doctoral research analyses the delicate balance between the State’s interest to assess and recover unpaid taxes and taxpayers’ rights protection, which is increasingly jeopardised in cross-border co-operation procedures. When assessing and collecting taxes, States are often dealing with transnational situations, which have became extremely common in the present globalised economy. In this respect, taxpayers resort to ingenious tax planning schemes aimed at obtaining substantial reductions of the tax burden normally due to the tax office, making a great use of so-called tax havens. States traditionally has been very suspicious towards international tax co-operation, since the “taxing power” (together with the “punitive power”) has always been considered one of the main expressions of national sovereignty, which would be inevitably limited or reduced in case of co-operation in assessing or collecting foreign tax claims. This approach (also known as the revenue rule) is deeply roo...
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Papers by Pietro Mastellone