Giorgio Beretta (Editor), Author at Kluwer International Tax Blog

By Giorgio Beretta (Editor)

Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University

Giorgio Beretta is an Assistant Professor in Indirect Taxation at the Amsterdam Law School and a member of the Amsterdam Centre for Tax law (ACTL) research project on designing the tax system for a "Cashless, Platform based and Technology driven society (CPT)".

He is also a Senior Lecturer at the Department of Business Law of Lund University, where he is co-responsible for the indirect tax course track of the Master’s (LL.M) in European and International Trade and Tax Law (MEITT).

In 2021, for his monograph titled “European VAT and the Sharing Economy” (EUCOTAX Series on European Taxation No. 65, Kluwer Law International 2019), Giorgio was awarded the “IFA Maurice Lauré Prize”, which aims to encourage scientific work on international indirect taxation.

For more information, please visit https://giorgioberetta.eu.

Italy

Italy: A Country for Tax-Savvy Old Men?

Giorgio Beretta (Editor) (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)/January 11, 2019January 9, 2019 /1 Comment

The Italian Stability Law for 2019 finally approved on 30 December 2018 has introduced a new art. 24-ter in the Income Tax Act (ITA). It includes a substitute tax of 7%, in lieu of ordinary taxation, on all non-Italian-sourced income earned by foreign pensioners transferring their tax residence in the southern regions of Italy. The…

Composite Supplies

One or More Supplies? The UAE VAT Attempt to Codify It

Giorgio Beretta (Editor) (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)/November 30, 2018 /Leave a comment

VAT is a broad-based tax on final consumption by households. Even if, due to the invoice-credit mechanism through which the tax is normally levied, only final consumption is ultimately targeted, VAT uses each transaction taking place at every stage of the production and distribution process as taxing points. Depending on how a transaction is classified,…