In this paper the Author analyzes the tax incentives implemented by the Italian legislator in order to foster the activity of Italian Charities and of other legal entities working in the so called 'Third Sector'. In the first part of the analysis, the author also try and investigate the...

Italy has always abided by OECD Recommendations on Transfer Price; the Italian Tax office and Tax police have always been enthusiast actors in this respect.Ever since the first domestic regulations in this field, dating back to the first half of the eighties, statutory provisions have always been...

Defining tax avoidance has been always a nearly impossible quest for tax lawyers. In Continental Europe, however, it could be said that the notion of avoidance is strongly embedded to the concept of abuse of a right, being an abuse, according to the Roman law tradition, the exercise of a right...

Italy has recently introduced a GAAR in its tax system. While the wording of the clause is not original, considering the experience the other countries might have about it, it is the context in which the provision shall operate that arose the interest of the firs commentators. The article...

Taxation has always been a social and legal phenomenon closely intertwined with democracy. In human history there are countless cases in which economic integrations of States or territories failed because of a taxation system not consistent with the fundamental issues of democracy. This paper...