International Tax Knowledge Center
International Tax Intelligence.
Cross-border tax intelligence, international structuring insights and global mobility analysis for entrepreneurs, high-net-worth individuals, family offices and internationally active businesses.
Editorial Structure
One editorial hub, with clear priority.
This page is the firm’s editorial center: current research is presented alongside an accessible archive, allowing readers to explore the full body of published cross-border tax analysis from one location.
Editorial Library
Three ways to use our research.
Choose concise commentary, structured technical analysis or anonymized case studies according to the question you need to examine.
Insights & Articles.
Current analysis and decision-driven commentary on developments affecting internationally active individuals, families and businesses.
- Cross-border tax developments
- Planning insights and risk signals
- Mobility and residence updates
- International structuring commentary
Technical Guides.
Long-form guidance organised around legal frameworks, reporting obligations, treaty mechanics and implementation questions.
- Tax treaties and residence rules
- Reporting and compliance frameworks
- Special-regime comparisons
- Entity and ownership analysis
Cross-Border Tax Case Studies.
Fully anonymized matters showing how facts, conflicting tax rules, modelling and coordinated implementation shape an advisory mandate.
- Facts and objectives
- Cross-border conflicts
- Options modelled
- Coordinated execution
Featured Articles
Current cross-border research, kept in evidence.
The newest and most commercially relevant publications: Italy–United States mobility, retirement accounts, succession, real estate, special regimes and investment reporting.
Selling Italian Property as a U.S. Resident: Capital Gain, Foreign Tax Credit and Depreciation Recapture
How Italy and the United States tax the sale of Italian property, including Articles 67 and 68 TUIR, foreign tax credits and U.S. depreciation recapture.
Read full article →Italian Tax Residency After Moving Abroad: AIRE, Registration and the Presumption of Residence
When Italian tax residence actually ends after a move abroad: registry status, AIRE, domicile, physical presence, treaty tie-breakers and the transfer year.
Read full article →Roth IRA and 401(k) for U.S. Citizens Living in Italy: 2026 Tax Guide
How Italy may tax Roth IRA, traditional IRA and 401(k) distributions, and where treaty classification and U.S. reporting create planning risk.
Read full article →U.S.–Italy Estate and Inheritance Tax: How the 1955 Treaty Works in 2026
A coordinated analysis of the 1955 U.S.–Italy estate tax treaty, Italian succession tax, forced heirship, EU succession rules and U.S. estate tax.
Read full article →Italy Tax Regimes Compared in 2026: Which One Fits Your Move?
A quantified comparison of the ordinary regime, impatriates, Article 44, flat tax, 7% pension regime and forfettario for people moving to Italy.
Read full article →Italy’s Impatriates Regime: Four Assumptions That Cost People the Benefit
Four recurring assumptions that can disqualify a move under Italy’s current impatriates regime.
Read full article →Italy 7% Pension Regime for American Retirees: The Question That Decides the Outcome
The cross-border question American retirees must resolve before relying on Italy’s 7% pension regime.
Read full article →Italian Funds PFIC: Form 8621 and U.S. Tax Risk
How Italian funds and European investment products create PFIC, Form 8621 and Section 1291 exposure for U.S. persons.
Read full article →1031 Exchange Moving to Italy: The Tax Trap
Why a U.S. Section 1031 exchange may not defer Italian tax after the investor becomes resident in Italy.
Read full article →From the Archive
Earlier publications remain accessible.
These articles remain part of the firm’s research library. They have been moved out of the featured collection so the newest work receives clear priority.
Never Filed Italian Tax Return After Living in Italy? What Now?
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →Employee or Contractor in Italy? The Tax Decision Before You Move
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →Returning to Italy from the United States: Tax Checklist
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →Case Study: A US Couple Retiring to Italy — The 10 Tax Questions We Walk Through First
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →Moving to Italy as a US Person: The Tax Checklist Before You Become a Resident
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →US–Italy Tax Treaty Explained in 2026: Avoiding Double Taxation
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →FIRPTA for Italian Investors in US Real Estate
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →Italy 7 Percent Flat Tax Pensioners
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →Esterovestizione in Italy: The Ultimate English Guide
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →FBAR vs FATCA: What Americans in Italy Must Report
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →Delaware vs Wyoming LLC in 2026: The Definitive Guide for Italian Entrepreneurs
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →Italy Flat Tax €300,000 for High-Net-Worth Individuals: The Complete 2026 Guide
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →DAC8 Crypto Reporting in Italy: 2026 Rules for Investors and Platforms
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →Italy Impatriati Regime 2026 – Complete Guide for Expats
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →Digital Nomad Tax Italy 2026: Complete Guide to Visas, Tax Regimes & New Incentives
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →Hong Kong vs Singapore: Which Hub for Your Asian Entity?
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →Tax Residency Changes in 2026: EU and US
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →OECD Pillar Two: What Global Companies Must Know
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →EU Tax Residency in 2026: NHR, Flat Tax & Golden Visa Compared
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →International Corporate Structuring: Choosing the Right Jurisdiction in 2026
Cross-border analysis for internationally mobile individuals, families and businesses, with coordinated Italian and U.S. tax considerations.
Read archived article →Publication Directory
The complete research library.
All English-language technical articles, ordered from newest to oldest.
Selling Italian Property as a U.S. Resident: Capital Gain, Foreign Tax Credit and Depreciation Recapture
Italian Tax Residency After Moving Abroad: AIRE, Registration and the Presumption of Residence
Roth IRA and 401(k) for U.S. Citizens Living in Italy: 2026 Tax Guide
U.S.–Italy Estate and Inheritance Tax: How the 1955 Treaty Works in 2026
Italy Tax Regimes Compared in 2026: Which One Fits Your Move?
Italy’s Impatriates Regime: Four Assumptions That Cost People the Benefit
Italy 7% Pension Regime for American Retirees: The Question That Decides the Outcome
Never Filed Italian Tax Return After Living in Italy? What Now?
Italian Funds PFIC: Form 8621 and U.S. Tax Risk
1031 Exchange Moving to Italy: The Tax Trap
Employee or Contractor in Italy? The Tax Decision Before You Move
Returning to Italy from the United States: Tax Checklist
Case Study: A US Couple Retiring to Italy — The 10 Tax Questions We Walk Through First
Moving to Italy as a US Person: The Tax Checklist Before You Become a Resident
US–Italy Tax Treaty Explained in 2026: Avoiding Double Taxation
FIRPTA for Italian Investors in US Real Estate
Esterovestizione in Italy: The Ultimate English Guide
FBAR vs FATCA: What Americans in Italy Must
Delaware vs Wyoming LLC in 2026: The Definitive Guide for Italian Entrepreneurs
Italy Flat Tax €300,000 for High-Net-Worth Individuals: The Complete 2026 Guide
DAC8 Crypto Reporting in Italy: 2026 Rules for Investors and Platforms
Italy Impatriati Regime 2026 – Complete Guide for Expats
Digital Nomad Tax Italy 2026: Complete Guide to Visas, Tax Regimes & New Incentives
Hong Kong vs Singapore: Which Hub for Your Asian Entity?
OECD Pillar Two: What Global Companies Must Know
Editorial Lens
The archive, in numbers.
9
Featured Articles
20
Archived Articles
29
Total Publications
From Research to Advice
When the question becomes specific.
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