Giorgio Beretta

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Giorgio Beretta is PhD fellow in Management, Finance and Law for Business at LIUC University (Milan) and Visiting Scholar at the Max Planck Institute for Tax Law and Public Finance (Munich). His areas of specialization are International Tax Law and European Value Added Tax. He holds an Advanced Master in Corporate Tax Law from Bocconi University (2015) and a Degree in Law (five years) from University of Milano-Bicocca (2014). He publishes both in English and in Italian and regularly speaks at conferences and seminars.

 

Email: gberetta@liuc.it

Twitter: @GBerettaTax 

ResearchGate: https://www.researchgate.net/profile/Giorgio_Beretta

Selected Publications

  • G. Beretta, The Meaning and Scope of the Ancillary Principle in the Model Tax Conventions, in 46 Intertax 8/9 (2018)
  • G. Beretta, VAT and the Sharing Economy, 10 World Tax Journal 3 (2018)
  • G. Beretta, Il regime fiscale delle locazioni brevi, Diritto e Pratica Tributaria 3 (2018)
  • G. Beretta, DST: Really Where Value is Created? Airbnb v Uber, available at https://www.linkedin.com/pulse/digital-services-tax-dst-really-where-val...
  • G. Beretta, VAT on Financial and Insurance Services at the Dawn of the Fourth Industrial Revolution, 29 International VAT Monitor 4 (2018)
  • G. Beretta, Il regime fiscale delle locazioni brevi, in Diritto e Pratica Tributaria 3 (2018) 
  • G. Beretta, Mobility of Individuals after BEPS: The Persistent Conflict between Jurisdictions, 72 Bulletin for International Taxation 7 (2018)
  • G. Beretta, IRPEF sulle borse di studio finanziate dall'UE: la questione rimessa alla Corte di Giustizia, ilTributario, Giurisprudenza Commentata del 28 Marzo 2018
  • G. Beretta, Italy - Taxation of Individuals in Italy: The Availability of a Permanent Home, 58 European Taxation 4 (2018)
  • G. Beretta, L'imposta di soggiorno. Amnesie legislative ed esigenze di riforma, in Diritto e Pratica Tributaria 4 (2017)
  • G. Beretta, L'Agenzia delle Entrate delinea l'ambito applicativo del regime fiscale delle locazioni brevi, in il Fisco 44 (2017) 
  • G. Beretta, La Corte di Giustizia sancisce il principio della tassazione "al netto" dei costi degli interessi percepiti da soggetti non residenti privi di stabile organizzazione, in Rassegna Tributaria 3 (2017) 
  • G. Beretta, The Brisal and KBC Finance Decision: Once Again the CJEU Assesses the Compatibility with EU Law of Gross Withholding Taxation of Non-residents, 26 EC Tax Review 4 (2017) (forthcoming)
  • G. Beretta, L'Imposta di soggiorno. Amnesie legislative ed esigenze di riforma, Università Cattaneo Working Papers 3 (2017), available at http://arl.liuc.it/dspace/bitstream/2468/4910/2/4910.pdf 
  • G. Beretta, From a Worldwide to a Territorial Jurisdiction: Has Italy Suddenly Become Attractive for Individuals to Migrate in?, 71 Bulletin for International Taxation 8 (2017)
  • G. Beretta, Italy – The Notion of Beneficial Ownership and Place of Effective Management in the Case of a Passive Holding Company, 57 European Taxation 6 (2017) 
  • G. Beretta, Il regime fiscale delle locazioni brevi, in Diritto Bancario – Approfondimenti, 11 May 2017, available at http://www.dirittobancario.it/approfondimenti/fiscalita/il-regime-fiscale-delle-locazioni-brevi
  • G. Beretta, Cedolare secca sugli affetti Airbnb: miti da sfatare, riforme da attuare, 27 April 2017, available at http://www.dirittobancario.it/news/fiscalita-generale/cedolare-secca-sugli-affitti-airbnb-miti-da-sfatare-riforme-da-attuare
  • G. Beretta, Taxation of Individuals in the Sharing Economy, 45 Intertax 1 (2017)
  • G. Beretta, Considerazioni in merito alla riduzione delle sanzioni amministrative per manifesta sproporzione, in Rassegna Tributaria, 5 (2016)
  • G. Beretta, Locazioni brevi su Airbnb. Tra esigenze di equità e semplicità impositiva, in Rivista di Diritto Tributario – Supplemento Online, available at http://www.rivistadirittotributario.it/2016/12/23/locazioni-brevi-airbnb-esigenze-equita-semplicita-impositiva/
  • G. Beretta, Attività commerciali, atti privati e “sharing economy”, in Rivista di Diritto Tributario, 5 (2016)
  • G. Beretta, The Taxation of the “Sharing Economy”, 70 Bulletin for International Taxation 11 (2016)
  • G. Beretta,"Sharing Economy"​: il punto di vista dell'Agenzia delle Entrate, in Corriere Tributario, 37 (2016)
  • G. Beretta, European Union – The European Agenda for the Collaborative Economy and Taxation, 56 European Taxation 9 (2016)
  • G. Beretta, Le agevolazioni fiscali per i lavoratori “impatriati”. Il decreto del MEF tra chiarimenti e criticità, in Rivista di Diritto Tributario – Supplemento Online, available at http://www.rivistadirittotributario.it/2016/07/04/le-agevolazioni-fiscali-lavoratori-impatriati-decreto-attuativo-del-mef-chiarimenti-criticita/
  • G. Beretta, Il regime impositivo delle vincite conseguite da residenti presso case da gioco straniere, in Rassegna Tributaria, 2 (2016)
  • G. Beretta, Italy – New Rules on the Attribution of Profits to Permanent Establishments, 70 Bulletin for International Taxation 6 (2016)
  • G. Zizzo, M. Anselmo, G. Beretta, P. Piantavigna, Italy – National Report, EATLP Congress 2-4 June 2016, Munich, available at http://www.eatlp.org/uploads/public/Italy%20(8%20Feb%202016).pdf
  • G. Beretta,L’assenza di alternatività nella scelta imprenditoriale rende deducibili i costi black list, in Rivista di Diritto Tributario – Supplemento Online, available at http://www.rivistadirittotributario.it/2016/04/29/lassenza-alternativita-nella-scelta-imprenditoriale-rende-deducibili-costi-black-list/
  • G. Beretta, La giurisdizione sul diniego di accesso alla procedura arbitrale in tema di transfer pricing, in Rassegna Tributaria, 1 (2016)
  • G. Beretta, Italy – Supreme Court Case on the Denial of Access to the Arbitration Convention, 22 International Transfer Pricing Journal 6 (2015)
  • G. Beretta, La giurisprudenza della Corte EDU in tema di libertà religiosa e i suoi riflessi sul diritto tributario, in Rivista di diritto tributario, 1 (2015) 
  • G. Beretta, Tax Residence of Individuals in Italy: The Determination of the Notion of Centre of Vital Interests, 55 European Taxation 8 (2015)
  • G. Beretta, In tema di ritenuta a titolo d’imposta sui compensi corrisposti a modelle straniere: la modella non è un’artista, in Rivista di diritto tributario, n. 7-8, 2014

 

Presentations

  • Seminar of the PhD School in Public, International and European Union Law.  Panel Speaker (15-17 October 2018), Università degli Studi di Milano. Gargnano, Italy.
  • LIUC Seminar.  Presentation. "Cross-Border Mobility of Individuals and Fiscal Policies of States" (28 May 2018), Università Carlo Cattaneo - LIUC. Castellanza, Italy.
  • 6th Junior Tax Scholars Conference. Panel Speaker. "EU VAT at the Dawn of the Fourth Industrial Revolution" (25 May 2018), Université Paris 1 Panthéon-Sorbonne. Paris, France
  • Brownbag Lunch. Presentation. "Cross-Border Mobility of Individuals and Fiscal Policies of States" (8 May 2018), Max Planck Institute for Tax Law and Public Finance. Munich, Germany.
  • Doctoral Meeting for Students of International Tax Law (DocMIT). Presentation. "European VAT and the Sharing Economy" (1-2 May 2018), IBFD. Amsterdam, Netherlands 
  • Fourth Annual Junior Scholars' Conference. Panel Speaker. "Cross-Border Mobility of Individuals and the Lack of Fiscal Policy Coordination among  Jurisdiction (even) after BEPS" (13-14 April 2018), University of Michigan - Law School. Ann Arbor, United States.
  • Tax Knowledge Sharing. Presentation. "VAT/GST Treatment of Financial and Insurance Services in the Era of Tech Revolution" (20 February 2018), IBFD. Amsterdam, Netherlands
  • Tax Knowledge Sharing. Presentation. "Tax and Islamic Finance" (17 January 2018), IBFD. Amsterdam, Netherlands 
  • 7th EANOVATE PhD Seminar on Indirect Taxes. Presentation (27 September 2017), Lund University. Lund, Sweden.
  • 7th Doctoral Seminar on International and EU Tax Law. Presentation (21-23 June 2017), Catholic University of Louvain. Louvain-la-Neuve, Belgium.
  • I Profili Giuridici della Sharing Economy. Conferenza. Panel Speaker (19 May 2017), Università Carlo Cattaneo - LIUC. Castellanza, Italy. http://www.liuc.it/articoli_eventi/profili-giuridici-della-sharing-economy/
  • Doctorate Seminar on European Tax Law. Presentation (17-20 February 2017), WU - Institute for Austrian and International Tax Law. Vienna, Austria.
  • Il Ruolo delle Associazioni dei Consumatori nell’Economia Collaborativa. Consiglio Nazionale dei Consumatori e degli Utenti (22-23 November 2016). Fiscalità ed economia collaborativa. Il ruolo della fiscalità nell’economia collaborativa. http://www.liuc.it/articoli_ricerca/sharing-economy/).
  • 2016 EATLP Congress. Poster Program fo Doctoral Students (2-4 June 2016). Max Planck Institute for Tax Law and Public Finance / Ludwig Maximilian University of Munich. Munich, Germany.

Honors

  • Project Extra Scholarship. Scholarship granted to outstanding University of Milano-Bicocca students that have been admitted to prestigious foreign universities and research centres for their thesis preparation (December 2013)

Specialization and Interests

 Sharing Economy; International Tax Law; European Value Added Tax; Tax Law.