Conferences and Seminars

  • Ilaria Lanteri, Civil Chamber of Imperia, “Civil-commercial mediation: an opportunity that goes beyond law and economics”, speech given in Imperia on May 13, 2016;
  • Eva Belinguier-Raiz, “A comparison of legal and tax issues in France and Italy with regards to corporate matters, with terminology in French”, June 9, 2016, continuing legal education accredited through the Bar of Milan;
  • Ilaria Lanteri, Debt restructuring plans in accordance with Section 182 of the bankruptcy code: A good option?” Savona, December 12, 2014, speech given at Financial Resources Management and Control: Key components for competition, presented by the Association for the Auditing and Internal Control Certification Program at the University of Pisa;
  • Nicola Lanteri, “Tax Matters and Competition: Striking a balance between the government and the taxpayer in the European Union,” speech given at the 51st National Conference of the Young CPA and Accounting Experts Union, Asti, April 18-20, 2013;
  • Nicola Lanteri, “International tax and financial policies in the Principality of Monaco: Issues and perspectives”, Università Luigi Bocconi, July 5, 2010;
  • Ilaria Lanteri, Mediation aimed at settling civil and commercial disputes: Legislative Decree no. 28, March 4, 2010, speech given in Sanremo for the Board of CPA’s of Imperia, May 2010;
  • Nicola Lanteri, “transfer pricing for tax purposes, and for management control purposes : A case study of affiliated distributors”, speech given at the Università Luigi Bocconi, Milan, international tax seminar cycle, May 2006;
  • Ilaria Lanteri, “Debt-restructuring agreements in situations of corporate financial distress”, Studio Lanteri: speech given in Sanremo, Board of CPA’s in Imperia, March 24, 2006;
  • Nicola Lanteri, “Finance functions and their centrality to the strategic governance of the company”, Studio Lanteri: speech given in Sanremo, Board of CPA’s in Imperia, March 24, 2006;
  • Nicola Lanteri, “Stock options and new provisions introduced by Law Decree 223/06, international-tax aspects”, Synergia Conference held in Milan on October 9-10, 2006;
  • Nicola Lanteri, Speaker, Tax Certificate Program organized by IPSOA – 2006-2007 academic year.
  • Nicola Lanteri, Professor, Tax Certificate Program – Università Luigi Bocconi of Milan – academic years 2002-2017.

 

Articles and Research

  • Ilaria Lanteri, Deductibility of mortgage payments assumed as debt by the former spouse, in Diritto e Pratica Tributaria, 2016, n. 3, part II, p. 1234;
  • Ilaria Lanteri, Joint tax returns and right to appeal a payment order, in Diritto e Pratica Tributaria, 2016, n. 5, part II, p. 2170;
  • Ilaria Lanteri, Legal separation and “first home” tax reliefs, in Diritto e Pratica Tributaria, 2015, n. 1, part II, p. 77;
  • Eva Bélinguier-Raiz, “Le Divorce dans le monde: l’Italie”, (« Divorce in the World : Italy ») AJ Famille, November 2015;
  • Ilaria Lanteri, Applicability of family-expenses deductions to the foster parent, in Diritto e Pratica Tributaria, 2014, n. 3, part II, p. 432;
  • Eva Bélinguier-Raiz “Entre archaïsme et modernité: regards sur le projet de réforme du divorce en Italie” (« From the archaic to the modern: Perspectives on the movement to reform divorce in Italy ») Gazette du Palais Généraliste, October 29 and 30, 2014 nos. 302-303;
  • Eva Bélinguier-Raiz “Regards comparatistes sur la class action italienne, pour préparer l’accueil de l’action de groupe en France,” (« Perspectives on class actions in Italy, to prepare for the acceptance of class actions in France ») Gazette du Palais Professionnelle, February 28, March 1, 2014 nos. 59-60;
  • Ilaria Lanteri, Lump-sum alimony payment, in Diritto e Pratica Tributaria, 2013, n.6, part II, p. 1001;
  • Nicola Lanteri, “Aggregate transfers of assets and rights between companies in a multinational group, the setting of a reasonable price”, in GT – Journal of Tax Jurisprudence, 4/2013, p. 283;
  • Eva Bélinguier-Raiz, “L’impact de la réforme « Fornero » sur le licenciement en droit italien ou la nécessité de lutter contre la crise” (« The impact of the ‘Fornero’ reform on employment termination in Italian law, or the need to stave off the recession »), Le Dalloz, n. 41/7534, November 29, 2012.
  • Eva Bélinguier-Raiz, “Comparison between Italy and France on employment termination following the “Fornero” reform,” Diritto 24, October 12, 2012.
  • Giuseppe Cassinis, “Commentary on the European Court of Justice’s decisions in cases no. C-155/08 and C-157/08”, in “International Taxation”, no. 9/2009;
  • Giuseppe Cassinis, “Commentary on the European Court of Justice’s decisions in case no. 170/05”, in “International Taxation”, no. 1/2007;
  • Nicola Lanteri, “Management fees and tax implications in multinational groups”, in “Fiscalità Internazionale”, no. 3/2006.
  • Nicola Lanteri, “The changes to the stock-option tax regime could prove to be an ‘own goal,’” in Il Sole 24 Ore, July 1, 2006;
  • Nicola Lanteri, “Overseas expenses: Risky deductions for tax purposes” in Il Sole 24 Ore, August 27, 2005;
  • Nicola Lanteri, “Assessments in January on former municipal utility companies”, in Il Sole 24 Ore, July 6, 2005;
  • Nicola Lanteri, “The EEC directive on saving,” in Il Sole 24 Ore on July 1, 2005;
  • Nicola Lanteri, “Tax Treates and frontier workers,” in Il Sole 24 Ore, June 2, 2005;
  • Nicola Lanteri, “Tax domicile and legal seat,” in Il Sole 24 Ore, March 4, 2003;
  • Nicola Lanteri, “Treaty test on cross-border workers,” in Il Sole 24 Ore, January 22, 2003;
  • Nicola Lanteri, “Stock options assigned to employees: International tax issues,” in “Rivista di diritto pratico Tributario”, n. 2/2003;
  • Nicola Lanteri, “Salaries are always taxed,” in Il Sole 24 Ore, July 7, 2001;
  • Nicola Lanteri, “For the 2001 Unico consolidated tax-return form, an online guide,” in Il Sole 24 Ore, June 15, 2001;
  • Nicola Lanteri, “The Tax Authorities Don’t Stop at the Border,” in Il Sole 24 Ore March 4, 2001;
  • Nicola Lanteri, “The IRS and the Banks in the Principality of Monaco,” in Il Sole 24 Ore, February 6, 2001;
  • Ilaria Lanteri, “Tax base of partnership shares included in an Italian estate,” in Diritto e Pratica Tributaria, n. 2/2001;
  • Nicola Lanteri, “Tax deductions for services and passive interest at risk,” in Il Sole 24 Ore, November 3, 2000;
  • Nicola Lanteri, “Bonds: Now with more sex appeal,” in Il Sole 24 Ore, June 27, 2000;
  • Ilaria Lanteri, “More on real estate agents and the new ICIAP tax,” in “Rivista di diritto pratico Tributario” , n. 3/2000;
  • Nicola Lanteri, “Travel agencies and private agents buying and selling individual tourist services – some thoughts in light of the recent introduction of paragraph 5 bis of Section 74 ter, Presidential Decree 633/1972,” in Il Fisco, 1998, p. 7289;
  • Nicola Lanteri, “Interrelations between domestic regulations, and treaty regulations in the new treaty against double taxation as signed by Italy and France: the case of cross-border workers,” In “Rivista di diritto pratico Tributario”, n. 3/1997;
  • Ilaria Lanteri, “Income tax assessment based on accounting entries,” in “Rivista di diritto pratico Tributario”, n. 2/1992;
  • Nicola Lanteri, “Income from overseas employment, and cases of potential abuse of the treaty regulations,” in “Rivista di diritto pratico Tributario”, n. 2/1991;
  • Nicola Lanteri, “Italian non resident companies, interposition and double taxation,” in “Rivista di diritto pratico Tributario”, n. 1/1991;
  • Ilaria Lanteri, “Tax assessment grounded Per relationem,” in “Rivista di diritto pratico Tributario”, n. 6/1990;
  • Ilaria Lanteri, “Yearly regular bookkeeping and inductive tax assessment” in “Rivista di diritto pratico Tributario”, n. 4/1990;
  • Nicola Lanteri, “Permanent establishment overseas, and the ILOR tax regime,” in “Rivista di diritto pratico Tributario”, n. 1/1990;
  • Ilaria Lanteri, “Brief observations on the denial of tax benefits provided by the so called ‘Tupini’ law,” in Il Fisco 33/1989;
  • Ilaria Lanteri – Nicola Lanteri, “Administrative rights of a non-resident company’s tax representative,” in “Rivista di diritto pratico Tributario,” n. 6/1989;
  • Ilaria Lanteri – Elvira Lombardi, “Tax implications in family estate planning,” in “Rivista di diritto pratico Tributario”, n. 2/1989;
  • Nicola Lanteri, “Majority equity stake and permanent establishment,” in “Rivista di diritto pratico Tributario”, n. 2/1989;
  • Nicola Lanteri, “Anstalt, possession of real property in Italy, and permanent establishment,” “Rivista di diritto pratico Tributario”, n. 6/1988;
  • Ilaria Lanteri, “The condictio indebiti and the tax legislation,” in Diritto e Pratica Tributaria, n. 2/1987;
  • Nicola Lanteri, “VAT regulations in the shipping sector,” in Il Fisco, 1987, p. 1745;
  • Nicola Lanteri, “Assignment of corporate equity interests and tax evasion,” in Il Fisco 1987, 5354;
  • Ilaria Lanteri, “Tax fraud and fraudulent tax returns,” in Corr. Trib. 1987, 2258;
  • Giovanni Lanteri, “Provisional exercise of the company pursuant to Section 90 of the bankruptcy code,” in The Bankruptcy, 1982, p. 442 et seq.
  • Lanteri Ilaria, “Tax fraud to hide positive income elements, or simulating liabilities, in light of the initial pronouncements of doctrine and Judges,” in La difesa penale, n. 11-12/1982.

 

Books and Contributions

  • Nicola Lanteri, “Cooperation between Italian tax authorities and the taxpayer from a European perspective: analysis of tools to resolve disputes and avoid double taxation in international taxation” (in AA.VV., Fisco e competitività, Ed. CeSi Multimedia, 2013;
  • Nicola Lanteri, “The Italian-French treaty against double taxation,” in “International Tax treaties signed by Italy”, Egea, 2005;
  • Nicola Lanteri, “Trusts and subjects to tax conditions,” published in “The new Italy-US treaty against dual taxation,” Egea, University Luigi Bocconi, 2001;
  • Nicola Lanteri, “The tax regime applicable to trans-national employee,” in “Fiscal issues for international transactions,” Egea, University Luigi Bocconi, 1995;
  • Nicola Lanteri, Natalie Jones, “Italian Law and Practice,” in “Tax Havens Encyclopaedia” published by Butterworth & Co. Ltd., London, 1995.