SITES
Milan
studiomi@uckmar.com
ACTIVITY AREA.
– Tax law, commercial
SPECIALIZATIONS
– International taxation
PROFESSIONAL EXPERIENCES AND TRAINING
– Since 2010: Active member of the editorial board of Tax Law and Practice.
– Since 2010: Active member of the editorial board of International Tax Law and Practice.
– Since 2010: Head of Comparative Tax Law, International Tax Law and Practice.
– Since 2010: Research Fellow of the Account Tax Lab research center, University of Brescia.
– 2010: Licensing to practice law
– 2010: PhD in public law and tax law in the European dimension, University of Bergamo.
– 2009: Lecturer in tax law and EU tax law, University of Bergamo.
– 2009: Advanced course: “Tax audits and taxpayer guarantees in the era of business internationalization,” attendance as Tutor, University of Bergamo.
– 2008: Sept.-Dec. Fellow in European Tax Law, Institute for Austrian and International Tax Law, Wirtschaftsuniversitat, Wien.
– 2007: Tax law lecturer, University of Macerata.
– 2006: Certified lecturer by the European Financial Planning Association (EFPA).
– 2006: Habilitation as a certified ìcommercial accountant and auditor.
– Since 2006: PhD candidate in European tax law, University of Bergamo.
– 2005: Law degree, University of Macerata.
– Since 2005: Studio Uckmar.
– Since 2004:Tax law lecturer, University of Brescia.
– Since 2004:Member of the Technical Fiscal Committee, L.Bocconi University, Milan.
– 2003: COPERFI- Advanced Course in International Taxation, Bocconi University.
– From 2003-2004: Adjunct researcher, CERTI, Bocconi University.
– 2003: “Dr. C.Manzoni” national thesis award in tax law, ANTI (National Association of Italian Tributarists).
– 2003: Bachelor’s degree in Business Economics and Legislation, Bocconi University, Milan.
LANGUAGES
Italian, French, English (toefl: 257)
Publications
PUBLICATIONS
– The relevance of losses in tax law. Contribution to the study, Padua, 2011.
– The application of conventions and the interpretation of “person liable to tax” in Italian, French and German case law, in Dir. Prat. Trib. Int., 2010, 917.
– Jurisdiction in disputes between deputy and substitute in the jurisprudence of the Supreme Court, in Dir. Prat. Trib., 2010, 683.
– The Aberdeen ruling and discrimination in the taxation of outbound dividends in favor of foreign real estate investment funds: the impact on Italian tax law, in SFEF, no. 1, 2010, 115.
– The Busley case and the failure to horizontally offset a foreign source loss: the incompatibility of the so-called cash flow disadvantage with EU law, in Dir. Prat. Trib. Int., 2010, 493.
– The Taxation of Controlled Foreign Corporations in Italy, France and the United Kingdom, in Dir. prat. trib. int., 2010, 1389.
– Tax substitution in the jurisprudence of the Supreme Court, in Repertorio Imposte Dirette e Accertamento, Telematic database published by Italia Oggi, 2009
– The relationship between tax trial and criminal trial in the jurisprudence of the Supreme Court, in Repertorio Imposte Dirette e Accertamento, Telematic database published by Italia Oggi, 2009.
– The nature of the extraordinary tax and its methods of application, in AA.VV., Lo scudo fiscale, Milan, 2009, 56.
– International tax avoidance and the abuse of law in European Union, in Introduction to comparative tax law, C. Sacchetto, M. Barassi, Catanzaro, 2008, 87.
-The compatibility of Controlled Foreign Companies legislation with EU law, in Dir. prat. trib. int., 2008, 1171.
– The tax regulation of stock options in Italy, in Dir. prat. trib. int., 2008, 383.
– The Kercherhaert case and the <<quasi-restriction>> arising from legal double taxation: the nouvelle vague of the Court of Justice?, in Dir. prat.trib. int., 2007, 1241.
– The Eighty Years of Tax Law and Practice, Editorial in Dir.Prat.Trib.Int., II, 2007, 395.Form of appeal and the grounds for inadmissibility. Constitution of the appellant, in Code of Tax Procedure or, (eds.) V. Uckmar, F. Tundo, Piacenza, 2007, 776.
– The tax discipline of REITs in the United Kingdom, in Dir. prat. trib. int., II, 2007, 574.
– Still on the taxability of non-pecuniary damage from professional demotion, in Dir. prat. trib., I, 2007, 3.
– The new tax regulation of stock options after the modifying interventions of the Prodi government, in Dir. prat. trib., V, 2006, 925.
– The quadronormative framework on “transnational” employment income,(ed.) V. Uckmar, C. Sacchetto, L. Perrone, E. Della Valle, Padua, 2006, 449.
– Employment income in the jurisprudence of the Supreme Court (2000-2005), in Dir. prat. trib., VI, 2005, 1425.
– Controlledforeign corporations in the US, in Dir.e Prat. Trib. Int., II, 2004, 684.
– Stock options in the OECD Model Convention against double taxationis on income and wealth, in Dir.e Prat. Trib. Int., II, 2004, 621.
– The tax treatment of research and development expenses, edited by G.Marino, of the Center for Corporate Tax Research (CERTI), Bocconi University,July 2003.
– The participation exemption in Uk, in Dir. and Prat. Trib. Int., III, 2003, 824.
– The taxation of groups of companies (United Kingdom), in Dir. prat. trib. int., II, 2003, 537.
