Withholding tax obligations and liabilities imposed on digital platforms to ensure the effective taxation of their sellers
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International Tax Studies - ISSN 2590-1117-7:2 (2024) p.
Track and exchange of information on crypto-assets as a new tool to achieve tax compliance
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Exchange of information in the EU: taxpayers’ rights, transparency and effectiveness / Serrat Romaní, Marina [edit.]; et al. [edit.]-p. 338-355
La Corte di Giustizia UE sul "caso Airbnb" Italia : riflessioni in merito al (progressivo) coinvolgimento delle piattaforme digitali nell’alveo dei soggettidell’obbligazione tributaria
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Rivista telematica di diritto tributario - ISSN 2499-2569- (2023) p. 1-21
PNRR e machine learning: nuovi impulsi per il contrasto all’evasione fiscale tra luci e ombre
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Rassegna di diritto pubblico europeo - ISSN 2499-8168-1 (2023) p. 163-192
Tax information, third parties and GDPR : legal challenges and hints from the Court of Justice
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EC tax review - ISSN 1875-8363-32:4 (2023) p. 152-162