Papers by Paolo Arginelli
Gemass dem im Freizugigkeitsabkommen enthaltenen Diskriminierungsverbot, muss eine nicht ansassig... more Gemass dem im Freizugigkeitsabkommen enthaltenen Diskriminierungsverbot, muss eine nicht ansassige Person, die in der Schweiz eine unselbstandige Erwerbstatigkeit ausubt (Grenzganger), fur steuerliche Zwecke gleich behandelt werden, wie eine Person mit steuerrechtlichem Wohnsitz oder Aufenthalt in der Schweiz. Sie sollte demzufolge in den Genuss derselben Steuervergunstigungen kommen. Das DBG sowie die kantonalen Steuergesetze sehen derzeit Pauschalabzuge fur solche Quellensteuerpflichtige vor. Das Bundesgericht hat dieses System aufgrund der Rechtsprechung des EuGH als diskriminierend fur gebietsfremde Personen beurteilt, die das gesamte oder den Grossteil ihres Erwerbseinkommens in der Schweiz erzielen (sog. Quasi-Ansassige). Dieser Beitrag beinhaltet eine kritische Wurdigung der Rechtsprechung des Bundesgerichts sowie der am 11. November 2014 dem Parlament unterbreiteten Botschaft, die Quellenbesteuerung eben dieser Rechtsprechung anzupassen. Dazu klaren die Autoren die Vereinbarkeit der Grenzgangerregelungen mit dem FZA und bieten einen Uberblick uber die diesbezuglichen, von der Schweiz mit den angrenzenden Landern unterzeichneten Steuerabkommen.
European taxation, 2017
This note discusses the main features and open issues of the new special tax regime for high net ... more This note discusses the main features and open issues of the new special tax regime for high net worth individuals, pursuant to which non-resident individuals transferring their tax residence to Italy can opt to pay a lump-sum substitute tax of EUR 100,000 per year, in lieu of ordinary taxation, on all of their non-Italian-sourced income
l contributo si pone l\u2019obiettivo di approfondire la questione dei limiti (soft law) posti al... more l contributo si pone l\u2019obiettivo di approfondire la questione dei limiti (soft law) posti al nostro legislatore dagli accordi di natura politica raggiunti in seno a fora di cooperazione tributaria internazionale, quali l\u2019OCSE e il Forum on Harmful Tax Practices. Tale analisi \ue8 declinata con specifico riferimento ad un istituto recentemente introdotto nell\u2019ordinamento tributario italiano, il regime di \u201cIP box\u201d, in considerazione del significativo impatto che lo stesso potrebbe esercitare sulla (lenta) ripresa che sta attualmente caratterizzando l\u2019economia nazionale. Il contributo, dopo aver succintamente descritto i tratti essenziali dei regimi di IP box in vigore nei diversi Paesi europei, descrive le caratteristiche salienti dell\u2019istituto vigente in Italia. Esso procede poi ad inquadrare il regime nazionale nel contesto dei lavori internazionali in tema di harmful tax pratices attualmente in corso nell\u2019ambito del pi\uf9 ampio progetto condotto dall\u2019OCSE, su mandato del G20, in materia di base erosion and profit shifting (BEPS). L\u2019analisi dimostra come i lavori dell\u2019OCSE abbiano avuto un effetto determinante nel concepimento dell\u2019agevolazione introdotta nel nostro ordinamento e getta le basi per trarre alcune conclusioni in merito all\u2019adeguatezza dell\u2019istituto rispetto agli obiettivi che il legislatore si \ue8 prefissato, nonch\ue9 alla compatibilit\ue0 del regime italiano con gli impegni di natura eminentemente politica assunti dall\u2019Italia in sede OCSE. Il contributo elenca infine una serie di proposte di modifica legislativa ratione materiae
Irrigated row-crop agriculture is contributing to declining groundwater in areas such as the Miss... more Irrigated row-crop agriculture is contributing to declining groundwater in areas such as the Mississippi Delta region of eastern Arkansas. There is a need to move toward sustainable levels of groundwater withdrawal. Recent improvements in remote monitoring technologies such as wireless soil moisture sensors and unmanned aerial vehicles offer the potential for farmers to effectively practice site-specific variable-rate irrigation management for the purpose of applying water more efficiently, reducing pumping costs, and retaining groundwater. Soil moisture sensors and unmanned aerial vehicles are compared here in terms of their net returns per acre-foot and cost-effectiveness of aquifer retention. Soil moisture sensors ($9.09 per acre-foot) offer slightly more net returns to producers than unmanned aerial vehicles ($7.69 per acre-foot), though costs associated with unmanned aerial vehicles continue to drop as more manufacturers enter the market and regulations become clear.
The concept of competitivness was issued in World Economic Forum (WEF) and published in Global Co... more The concept of competitivness was issued in World Economic Forum (WEF) and published in Global Competitivness Report. It can be seen from point of view from of
In this article, the author comments on the recent decision of the Court of Justice of the Europe... more In this article, the author comments on the recent decision of the Court of Justice of the European Union (ECJ) in the Wereldhave Case (C-448/15), with particular reference to the application of the Parent-Subsidoiary Directive to CIVs
This book singles out the most common issues that arise in the interpretation of multilingual tax... more This book singles out the most common issues that arise in the interpretation of multilingual tax treaties, and suggests ways for an interpreter to tackle them
Il contributo analizza, con specifico riferimento alle imposte sui redditi e sulla base della cop... more Il contributo analizza, con specifico riferimento alle imposte sui redditi e sulla base della copiosa giurisprudenza Corte di Giustizia dell\u2019Unione Europea, il possibile conflitto tra le norme impositive degli Stati membri, come applicate a fattispecie caratterizzate dalla presenza di una stabile organizzazione, e le libert\ue0 fondamentali garantite dal Trattato sul Funzionamento dell\u2019Unione Europea. Il contributo si divide in due marco sezioni: la prima concerne l\u2019applicazione di talune norme tributarie da parte dello Stato della stabile organizzazione; la seconda riguarda l\u2019esercizio della propria potest\ue0 impositiva da parte dello Stato di residenza dell\u2019impresa che esercita la sua attivit\ue0 all\u2019estero mediante una stabile organizzazione
The contribution concerns the application of the Interest and Royalty Directive to royalty paymen... more The contribution concerns the application of the Interest and Royalty Directive to royalty payments. In particular, it deals with the interpretation of the definition of royalties included in the Directive, discusses the scope of the subject-to-tax requirement provided for in article 3(a)(iii) of the Directive, examines the proper construction of the beneficial owner clause and how instances of abuse of the Directive may be tackled. Moreover the contribution analyses certain procedural issues and concludes with some tax policy consideration
Gemass dem im Freizugigkeitsabkommen enthaltenen Diskriminierungsverbot, muss eine nicht ansassig... more Gemass dem im Freizugigkeitsabkommen enthaltenen Diskriminierungsverbot, muss eine nicht ansassige Person, die in der Schweiz eine unselbstandige Erwerbstatigkeit ausubt (Grenzganger), fur steuerliche Zwecke gleich behandelt werden, wie eine Person mit steuerrechtlichem Wohnsitz oder Aufenthalt in der Schweiz. Sie sollte demzufolge in den Genuss derselben Steuervergunstigungen kommen. Das DBG sowie die kantonalen Steuergesetze sehen derzeit Pauschalabzuge fur solche Quellensteuerpflichtige vor. Das Bundesgericht hat dieses System aufgrund der Rechtsprechung des EuGH als diskriminierend fur gebietsfremde Personen beurteilt, die das gesamte oder den Grossteil ihres Erwerbseinkommens in der Schweiz erzielen (sog. Quasi-Ansassige). Dieser Beitrag beinhaltet eine kritische Wurdigung der Rechtsprechung des Bundesgerichts sowie der am 11. November 2014 dem Parlament unterbreiteten Botschaft, die Quellenbesteuerung eben dieser Rechtsprechung anzupassen. Dazu klaren die Autoren die Vereinbar...
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Papers by Paolo Arginelli