Passaggio generazionale cross-border? 🌍
Il #PattodiFamiglia italiano incontra l’#Erbvertrag tedesco e il trust di Common Law. Il Reg. UE 650/2012 è la chiave per bilanciare tutela dei legittimari e continuità dell’impresa familiare.
@sole24ore#Wealthplanning
From #fiscaldumping debates to succession #law harmonization: my new article in #EuropeanTaxation explores the patto di famiglia as a model for cross-border private #wealth governance in #Europe.
https://t.co/nEAQ8BYyvr
https://t.co/1s8pxM5HEi
As the UK 🇬🇧 phases out its non-dom regime, a tectonic shift reshapes global HNWI taxation. In IBFD European Taxation (Vol. 65, No. 6), I explore the UK’s move, Italy’s 🇮🇹 strategic rise, and the competitive tax allure of 🇨🇭🇲🇹🇦🇪🇭🇰🇫🇮. #WealthPlanning#TaxLaw
My lecture on @undip on outer space and the climate are global commons—yet both lack binding fiscal frameworks. We need a new model of global taxation that ensures equity, redistribution, and justice beyond borders. Institutions must act. #internationaltax#Spacetax#SDGs
If tax sovereignty remains a possession, the EU stays a market without a voice. Only by turning sovereignty into dialogue can taxation serve democracy, not division.
#EUFiscalUnion#TaxSovereignty#EuropeanIntegration
In “il Fisco” no. 17/2025 we comment on ruling no. 476/2025 by the Milan Tax Court of Appeal: #PEX applies to #EU companies with no PE in #Italy, if the art. 87 TUIR conditions are met. In line with #CJEU, Supreme Court #caselaw, and #TFEU freedoms. #taxlaw#nonresidents#oecd
🚀 Space economy may reach $1T by 2040, with satellites and mining. Taxation falters: some see satellites as #PEs or #royalties, mining lacks rules. A #UNCLOS-inspired regime with 3-7% royalties could ensure equity. 🇺🇳 A shared future? #SpaceEconomy#OuterSpace@EU_Commission
@masayoshimu The IRS move to revoke Harvard’s tax-exempt status isn’t just about taxes—it’s a warning shot at academic freedom. Using federal power to punish dissent sets a dangerous precedent. #Harvard#AcademicFreedom#IRS#Politics
This is not about uniformity, but about convergence. A #UnitedStatesOfEurope would not erase national identities—it would empower them within a resilient and democratic whole. The question is: do we have the vision and courage?
@Bruegel_org @EU3D_Europe @ECFR @DanielDroschke
In a world of asymmetric shocks and fiscal fragmentation, is it time for a United States of #Europe? A federal #EU with shared #fiscal sovereignty and national autonomy may ensure #FiscalEquity, stability, and democratic depth—without erasing identity. #PoliticalInnovation
📌 Save the Date!
Register interest for IBA Events ‘The New Era of Taxation' #IBATax
🗓️ 10-12 September 2025 🌎 Milan, Italy
Register Your Interest➡ https://t.co/1X34osChRL
🔸 Presented by the IBA Taxes Committee
#TaxLaw