Recent events:

▪ Lanteri Ilaria, “Financial engeneering and debt reorganizations  in financial distress”, Studio Lanteri conference held in Sanremo on 24th  March 2006;

▪ Lanteri Nicola, “Corporate finance, financial policies, value creation”, Studio Lanteri conference held in Sanremo on 24th March 2006;

▪ Lanteri Nicola, “Stock options under the new rules of Law Decree 223/06, international tax aspects”, Synergia Tax Conference held in Milan on 9-10 October 2006;

▪ Lanteri Nicola, Lecturer at the Center for Tax Research of Enterprise –CERTI- within University Bocconi of Milan – Tax Course 2006-2007.

▪ Lanteri Nicola, Lecturer at the Tax Course  2006-2007 organized by  IPSOA - Milan.

Articles and studies:

▪ Lanteri Nicola, “ Strategic and Tax transfer prices: a managerial approach applied to affiliated distributors”, (to be in print);

▪ Lanteri Nicola, “Management services, cost sharing agreements and international transfer pricing: the Italian and the OECD approach”, in “Fiscalita Internazionale”, n.3/2006. 

▪ Lanteri Nicola, “International tax aspects of Italian regime of stock options”, in “Il Sole 24 Ore” 1st  July 2006;

▪ Lanteri Nicola, “Costs paid to Tax Havens, is it dangerous?”, in “Il Sole 24 Ore”, 27th August 2005;

▪ Lanteri Nicola, Tax issues relative to the benefits granted to Utilities, in “Il Sole 24 ore”, 6th  July 2005;

▪ Lanteri Nicola, “EEC directive on saving taxation”, in “Il Sole 24 Ore”, 1st July  2005;

▪ Lanteri Nicola, “No tax treaty eligible for employees working abroad under public status”, in “Il Sole 24 Ore”, 2nd June 2005;

▪ Lanteri Nicola, “International tax aspects of stock options plans granted to employees of multinational groups”,  in  Riv. dir. prat. Trib.,  n. 2/2003;

▪ Lanteri Nicola, “Tax residence of companies and the place of effective management”, in “Il Sole 24 Ore”, 4th March  2003;

▪ Lanteri Nicola, “Frontier workers and their tax regime under tax treaties”, in “Il Sole 24 Ore”22nd January 2003;

▪ Lanteri Nicola,  “International tax aspects of the new Italian tax regime applied on employees and independent workers operating abroad”, in “Il Sole 24 Ore”, 7th July 2001;
           
▪ Lanteri Nicola, “International tax aspects of the new 2001 Tax return”, in “Il Sole 24 Ore”, 15th June  2001;

▪ Lanteri Nicola,  “New worldwide taxation for employees”,  in “Il Sole 24 Ore”, 4th March 2001;

▪ Lanteri Nicola,  “Qualified intermediaries and Monegasque Banks”, in “Il Sole 24 Ore”,   6th  
February 2001;

▪ Lanteri Ilaria, “Inheritance tax and the value of the assets: accounting or fair value”, in  “Riv. dir. prat. Trib.”, n. 2/2001;

▪ Lanteri Nicola, “When costs paid to Tax havens are tax deductible”, in “Il Sole 24 Ore” 3rd November 2000;

▪ Lanteri Nicola, “About the tax advantages deriving from the international issuing of Italian Bonds”,  in “Il Sole 24 Ore”, 27th June 2000;

▪ Lanteri Ilaria, “Local taxes and  real estate agents”, in “Riv. dir. prat. trib.”, n. 3/2000;

▪ Lanteri Nicola, “Travel agencies and the V.A.T. regime”, in “Il Fisco”, 1998, 7289;

▪ Lanteri Nicola, “Internal rules and Treaty rules applicable to frontier workers: double taxation or double exemptions?”,  in “Riv. dir. prat. Trib.”, n. 3/1997;

▪ Lanteri Nicola, “Sham foreign companies and their interposition in Italian groups”, in Riv. dir. prat. Trib., n. 1/1991;

▪ Lanteri Nicola , “Double tax exemption of Italian employees working abroad: does it exists?, in  “Riv. dir. prat. Trib.”, n. 2/1991;

▪ Lanteri Ilaria, “Tax audit and assesment based on accounting books: which presumptions?”, in “Riv. dir. prat. Trib.”, n. 2/1992;

▪ Lanteri Ilaria, “Lack of formalities in the accounting books: May it justify a substantial tax assessment?”, in “Riv. dir. prat. Trib.”, n. 4/1990;

▪ Lanteri Ilaria, “May a tax assessment be justified on the ground of indirect documentary proofs?”, in “Riv. dir. prat. Trib.”, n. 6/1990;

▪ Lanteri Nicola, “Is there a domestic  territorial taxation of foreign branches of Italian resident companies?”, in “Riv. dir. prat. Trib.”, n. 1/1990;

▪ Lanteri Ilaria, “Indirect taxes and tax benefits granted to real estate investors”, in “Il Fisco” n. 33/1989;

▪ Lanteri Ilaria - Lombardi Elvira, “Tax aspects of the Family estate”, in “Riv. dir. prat. Trib.”, n. 2/1989;

▪ Lanteri Nicola, “When a majority interest may be deemed as a permanent establishment of the foreign holding company”, in “Riv. dir. prat. Trib.”, n. 2/1989;

▪ Lanteri Ilaria - Lanteri Nicola, “The legal Italian representative of foreign entities operating in Italy: which powers and which rights”, in “Riv. dir. prat. Trib.”, n. 6/1989;

▪ Lanteri Nicola, “Anstalt owning a real estate in Italy: is this one a P.E. of the foreign entity?”, in “Riv. dir. prat. Trib.”, n. 6/1988;

▪ Lanteri Ilaria, “Tax refunds and Tax payers’ rights”,  in “Riv. dir. prat. Trib.”, n. 2/1987;

▪ Lanteri Nicola, “VAT in the shipping industry”,  in “Il Fisco”, 1987, 1745;

▪ Lanteri Nicola,  “Sale purchase agreements of shares and tax avoidance”, in “Il Fisco” 1987,  5354;

▪ Lanteri Ilaria, “Tax fraud and false income tax return”,  in “Corr. Trib.” 1987, 2258;  

▪ Lanteri Ilaria, “Juridical cases about Tax  Fraud: a summary of new trends of interpretation”, in “La difesa penale”, n. 11-12/1986;

▪ Lanteri Giovanni, “Bankruptcy proceedings and temporary business running”, in “Il Fallimento”, 1982,  442.

Books and contributions:

▪ Lanteri Nicola, “Tax Treaty between Italy and France”, published in “Italian Tax Treaties”, Egea, University Luigi Bocconi, 2005;

▪ Lanteri Nicola, “The tax regime of Trust under the new Treaty between Italy and U.S.A.”, published in “The new Tax Treaty between Italy and U.S. against double impositions”, Egea, University Luigi Bocconi, 2001;

▪ Lanteri Nicola, “Art.15 of the OECD Tax Treaty model and the taxation of the international workers” in “Tax Aspects of intarnational operations”, Egea, University Luigi Bocconi, 1995;

▪ Lanteri Nicola,  Jones Natalie,  “Italian law and Practice”, in “Tax Havens Encyclopaedia” published by Butterworth & Co. Ltd., London, 1995

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