Maisto, Guglielmo
Maisto, Guglielmo
Il transfer price nell'ordinamento tributario italiano
2024 della Valle, E.; Maisto, Guglielmo; Miele, L.
Revisiting Article 21 (Other Income) of the OECD Model
2024 Maisto, Guglielmo
Applying the arm’s length principle to intra-group financial transactions: a reference guide
2023 Danon, R.; Chand, V.; Maisto, Guglielmo; Pletz, A.
Dispute Resolution under Tax Treaties and Beyond
2023 Maisto, Guglielmo
The Global Anti-Base Erosion (GloBE) Rules and Tax Certainty: A Proposed Architecture to Prevent and Resolve GloBE Disputes
2023 Maisto, Guglielmo; Danon, R.; Gutmann, D.; Martín Jiménez, A.
Taxation of Interest under Domestic Law, EU Law and Tax Treaties
2022 Maisto, Guglielmo
The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the GloBE Model Rules
2022 Danon, R.; Gutmann, D.; Maisto, Guglielmo; Martin Jimenez, A.
Interpretation of Tax Treaties and the Decisions of Foreign Tax Courts as a “Subsequent Practice” under Articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969)
2021 Maisto, Guglielmo
Italy: Applicability of Article 10 of the Italy-Japan Income Tax Treaty to Italian-Source Dividends Paid to a Japanese Pension Fund through Certain US Limited Partnerships
2021 Arginelli, Paolo; Maisto, Guglielmo
Italy: Rules Governing the Taxation of Intra-Group Dividends Paid by a German Subsidiary Company to an Italian Parent Company
2021 Arginelli, Paolo; Maisto, Guglielmo
The future of the profit split method
2021 Danon, R.; Maisto, Guglielmo; Chand, V.; Cappelleri, G.
Current Tax Treaties issues : 50th Anniversary of the International Tax Group
2020 Maisto, Guglielmo
Italy: the fragmented road transportation activity case
2019 Arginelli, Paolo; Maisto, Guglielmo
Italy: the Shipbuilder’s subcontractor case
2019 Arginelli, Paolo; Maisto, Guglielmo
L’attuazione “ragionata” delle raccomandazioni BEPS e della direttiva anti-elusione nell’ordinamento tributario italiano
2019 Maisto, Guglielmo
New Trends in the definition of permanent establishment
2019 Maisto, Guglielmo
Curbing Base Erosion via Withholding Taxes: The Case for a “Reverse Controlled Foreign Company” Approach
2018 Maisto, Guglielmo; Arginelli, Paolo
Dual Residence of Companies under Tax Treaties
2018 Maisto, Guglielmo; S., Austry; J., Avery Jones; P., Baker; P., Blessing; R., Danon; S., Goradia; J., Hattingh; K., Inoue; J., Luedicke; T., Miyatake; A., Nikolakakis; F., Potgens; K., van Raad; R., Vann; B., Wiman
Italy: Cases on the application of the ne bis in indem principle, Menci (C-524/15) Orsi and Baldetti (C-217/15 and C-350/15) and Bisignani (C-125/17) on Italian Reporting Obligations
2018 Maisto, Guglielmo
Shall international tax planning drop drammatically by virtue of BEPS? It depends
2018 Maisto, Guglielmo