Paolo Arginelli, Author at Kluwer International Tax Blog

By Paolo Arginelli

Catholic University in Italy; Maisto & Associati

Paolo Arginelli, PhD and Adv. LLM in International Tax Law, is Professor of European Union Tax Law and Corporate Tax Law at the Catholic University (Italy), as well as of counsel at Studio Maisto & Associati in Italy. He is also Post-doctoral Research Fellow at the IBFD (Academic department), dealing with the tax aspects of R&D.
He is regularly invited to present at conferences and seminars on both EU and international taxation and frequently lectures at the Adv. LLM in International Taxation of the International Tax Center of Leiden University, the LLM in International Taxation of the Wirtschaftsuniversität (WU) Vienna and the Master in Diritto Tributario organized by IPSOA (Wolters Kluwer) in Milan. He has published several articles on a number of topics in EU and international tax law, a book on the interpretation of multilingual tax treaties (IBFD, 2015) and edited other books on related topics.

Beneficial ownership, CJEU, EU law, Exemption, Italy, Withholding Taxes

BO or Not BO, That Is the Question. The Italian Supreme Court’s Soliloquy on the Danish Princ(iples) of the EU Court of Justice (Publication in Highlight & Insights on European Taxation)

Paolo Arginelli (Catholic University in Italy; Maisto & Associati) and Mario Tenore (Maisto e Associati)/November 19, 2020November 19, 2020 /1 Comment

On 10 July 2020, the Italian Supreme Court (also ‘Court’) issued its decision No. 14756 (‘Decision 14756/2020’, published in H&I 2020/470 with comments by Arginelli and Tenore) dealing, amongst others, with the interpretation of the beneficial owner requirement under the Interest and Royalty Directive (Directive 2003/49/EC; ‘IRD’) and the abuse of the IRD. The case…

BEPS, CCCTB, EU/EEA, OECD

A proposal for harmonizing the rules on the allocation of taxing rights within the EU and in the relations between Member States and third countries: ATRiD and EU tax treaties

Paolo Arginelli (Catholic University in Italy; Maisto & Associati)/August 9, 2017August 9, 2017 /Leave a comment

This contribution lays down a general plan for what the EU should do in order to attain a harmonized set of norms regulating the allocation of taxing rights among Member States and in the relation between those States and third countries, which would benefit both Member States and their taxpayers by eliminating several instances of…

EU/EEA, Tax Planning, Tax Policy, Tax Treaties, Withholding Taxes

The Court of Justice of the European Union interprets the “subject to tax” requirement provided for in the Parent-Subsidiary Directive

Paolo Arginelli (Catholic University in Italy; Maisto & Associati)/March 20, 2017March 20, 2017 /Leave a comment

Introduction and EU law applicable On 8 March 2017 the Court of Justice of the European Union (hereafter “CJ”) delivered its decision in the Case C-448/15, Wereldhave, dealing with the interpretation of the “subject to tax” requirement provided for the application of the Parent-Subsidiary Directive (both Directive 90/435/EEC and Directive 2011/96/EU). Under article 1(1) of Directive…