International Tax Manual

8th edition

The eighth edition of the “Manuale di fiscalità internazionale” (International Tax Manual) (IPOSA, 2019) is now available. Among the authors is Alessandro Dragonetti, Managing Partner and Head of Tax of Bernoni Grant Thornton.

The manual is a complete and thorough work which analyses the key topics of international tax law, taking into account the major updates introduced recently.

In a scenario characterised by a globalised economy and complex international transactions, this manual is a valuable support tool for all those operating in this sector, as it provides insights on the most appropriate approaches to adopt when facing international transaction or when dealing with foreign business partners.

The first section analyses the general principles of international taxation, among which double taxations, international tax planning, measures to combat tax avoidance and Base Erosion and Profit Shifting (BEPS) issues.

The second section focuses on the European framework within the wider scenario. The main judgements of the European Court of Justice are analysed in-depth, as well as their implications for the national tax legislations.

The third section provides clarifications on issues such as tax residence, outlining all new norms relevant to the residence of legal persons and providing a general overview on income generated in Italy and abroad by resident and non-resident subjects.

The following sections of the manual focus on various topics, such as: specific aspects of the Italian law on direct taxes with reference to taxation, anti-avoidance norms and tax assessments; international VAT issues and case studies on international tax evasion.

Among the authors of the specific chapters are various Grant Thornton professionals:

Paolo BesioAlessandro GrassettoGabriele LabombardaGianluca LacidognaMario Spera and Diego Pagliai.

The manual can be purchased in specialised bookshops and online.