Guglielmo Maisto

Catholic University of the Sacred Heart of Milan - Catholic University of the Sacred Heart of Piacenza

Via Emilia Parmense, 84

Piacenza

Italy

SCHOLARLY PAPERS

4

DOWNLOADS

712

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (4)

1.

Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities

British Tax Review, Vol. 2017, No. 3, pp. 295-373, 2017, Bulletin for International Taxation, Part 1, Vol. 71, No. 9, pp. 475-503, 2017, Bulletin for International Taxation, Part 2, Vol. 71, No. 10, pp. 553-567, 2017, Sydney Law School Research Paper No. 17/59
Number of pages: 81 Posted: 20 Jul 2017 Last Revised: 31 Oct 2017
Ernst & Young, CMS Bureau Francis Lefebvre, London School of Economics & Political Science (LSE) - London School of Economics, Field Court Tax Chambers, KPMG Washington National Tax Practice, University of Lausanne, BMR Advisors, University of Cape Town (UCT) - Faculty of Law, Jones Day - Tokyo Office, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Catholic University of the Sacred Heart of Milan - Catholic University of the Sacred Heart of Piacenza, Adachi Henderson Miyatake & Fujita, Leiden University, The University of Sydney Law School and Uppsala University
Downloads 434 (87,744)
Citation 1

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International tax, tax treaties, BEPS, fiscally transparent entities

2.

Fowler v HMRC (UK Supreme Court): Neither Fish nor Fowler: Tax Treaty Implications of Domestic Deeming Rules

(2020) British Tax Review, no.4, 537-547
Number of pages: 12 Posted: 30 Nov 2020
Ernst & Young, KPMG Washington National Tax Practice, Catholic University of the Sacred Heart of Milan - Catholic University of the Sacred Heart of Piacenza, University of Cape Town (UCT) - Faculty of Law and London School of Economics & Political Science (LSE) - London School of Economics
Downloads 164 (235,585)

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Statutory Deeming; Tax Treaty Interpretation; Relationship Between Domestic and International Law; Double Non-Taxation

3.

Dual Residence of Companies under Tax Treaties

IBFD International Tax Studies 1 (2018), 3-84.
Number of pages: 84 Posted: 13 Jan 2021
Catholic University of the Sacred Heart of Milan - Catholic University of the Sacred Heart of Piacenza, CMS Bureau Francis Lefebvre, London School of Economics & Political Science (LSE) - London School of Economics, Field Court Tax Chambers, KPMG Washington National Tax Practice, University of Lausanne, BMR Advisors, University of Cape Town (UCT) - Faculty of Law, Jones Day - Tokyo Office, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Adachi Henderson Miyatake & Fujita, Ernst & Young, VU University Amsterdam, affiliation not provided to SSRN, The University of Sydney Law School and affiliation not provided to SSRN
Downloads 107 (324,612)

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Tax Residence; Dual Corporate Residence; Tax Treaty History; Tax Treaty Interpretation; Tax Treaty Policy

4.

The Prohibition of Abuse of Rights after the ECJ Danish cases Analysis of the ECJ judgments, reading by national courts, and impact on tax treaty practice

Intertax, vol. 49, issue 6/7, pp. 482–516
Number of pages: 35 Posted: 14 Dec 2021
University of Lausanne, University Paris 1 Panthéon Sorbonne (Sorbonne Law School), Loyens & Loeff N.V., Catholic University of the Sacred Heart of Milan - Catholic University of the Sacred Heart of Piacenza, Universidad de Cádiz and University of Lausanne - Faculty of Law, Criminal Justice and Public Administration
Downloads 7 (760,131)

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tax law, international tax, eu tax law, ECJ, CJEU, abuse, beneficial ownership, OECD, tax treaty