Editorial Policy

The purpose of this website is to provide educational information and professional insight concerning international taxation and cross-border planning. Content is intended for entrepreneurs, investors, expatriates, high-net-worth individuals, internationally mobile families and businesses with exposure to more than one jurisdiction.

Our objective is to explain complex issues clearly while preserving the legal and technical distinctions that materially affect tax outcomes. Published content may address US–Italy treaty matters, tax residency, international reporting, business structuring, relocation, estate and succession planning, and related private client concerns.

Editorial responsibility for technical content rests with Laura Giacomini, Principal International Tax Advisor, and with any identified professional contributor or reviewer whose name appears on the publication.

Articles should identify the author, publication date and, where appropriate, the most recent review or update date. A byline indicates responsibility for the written analysis; it does not convert general educational content into advice for any particular reader.

Research begins with primary and authoritative sources whenever available. Depending on the subject, these may include:

• Internal Revenue Service and US Department of the Treasury materials;
• Agenzia delle Entrate and Italian Ministry of Economy and Finance materials;
• US and Italian legislation, regulations and administrative guidance;
• bilateral tax treaties, protocols and competent authority materials;
• OECD and European Commission publications;
• court decisions and published interpretative guidance;
• other professional commentary used to provide context or identify competing interpretations.

Where practical, publications link to or identify the underlying legal framework. Secondary sources may support research but should not replace verification against controlling or authoritative materials.

Content involving material tax, legal, reporting or compliance implications is subject to professional review before publication. Review is intended to assess factual accuracy, jurisdictional context, clarity, consistency with available authority and the appropriate use of limitations or qualifications.

Not every publication requires the same level of review. Short announcements, firm news and non-technical commentary may follow a simplified editorial process, while technical analysis receives a more detailed source and substance review.

International tax law changes through legislation, treaty developments, administrative guidance and judicial decisions. Content is reviewed periodically and may be revised, supplemented, archived or removed when developments materially affect its accuracy or usefulness.

Material corrections should be made promptly after verification. Where appropriate, the publication date or last-reviewed date will be updated. Minor stylistic, formatting or typographical edits may be made without a separate correction notice.

ITA International Tax & Advisor maintains editorial independence. Technical conclusions are not sold or altered in exchange for compensation, favorable treatment or commercial access.

• We do not accept payment in exchange for favorable technical conclusions.
• Sponsored or contributed material, if ever published, must be clearly identified.
• Commercial relationships must not determine the substance of professional analysis.
• Potential conflicts relevant to a publication should be disclosed when material.

ITA may use AI-assisted tools for preparatory activities such as research organisation, transcription, translation, editing, formatting, information classification and the creation of non-deceptive illustrative graphics. These tools support the editorial process; they do not replace professional judgement, verification against primary sources or human editorial responsibility.

All material tax, legal, reporting and compliance content is reviewed and approved by a responsible human professional before publication. ITA does not publish technical conclusions solely on the basis of AI-generated output and does not permit an AI system to provide autonomous professional advice, accept a client engagement or make decisions producing legal or similarly significant effects for a reader or prospective client.

AI-assisted material is checked for accuracy, legal context, unsupported claims, fabricated citations, currency of authority and consistency with applicable professional standards. Primary legislation, treaties, official guidance and other controlling sources are verified independently.

Client-confidential information, tax documents and personal data are not intentionally submitted to public or consumer AI services unless a lawful basis, appropriate safeguards, professional-confidentiality controls and any required authorisation are in place. Use of AI involving personal data remains subject to the Privacy Policy and applicable data-protection law.

Where Regulation (EU) 2024/1689 requires disclosure that content has been artificially generated or manipulated, ITA will provide the required clear notice. Artificially generated or manipulated images, audio or video that could misleadingly appear authentic will be labelled where required. Routine editorial assistance does not remove human authorship or responsibility.

ITA maintains proportionate AI-literacy, supervision and review procedures for personnel using AI tools, taking account of the context of use and the risks to accuracy, confidentiality, professional independence and readers.

Legal framework: Regulation (EU) 2024/1689, including Articles 4 and 50, generally applicable from 2 August 2026 subject to its transitional provisions.

Authors and professional reviewers are credited when appropriate. Quotations, statistics, third-party analysis and distinctive ideas should be attributed to their sources. We do not knowingly publish plagiarized material or present third-party work as original analysis.

Guest contributions may be edited for clarity, style, accuracy and compliance with this policy. Publication of a guest contribution does not imply endorsement of every view expressed by the contributor.

Information published on this website is provided for general educational and informational purposes only. It does not constitute tax, legal, accounting, estate planning, investment, financial or other professional advice.

Cross-border outcomes depend on individual facts, timing, residence, citizenship, entity classification, asset location, treaty interpretation and other circumstances. Readers should obtain advice under a formal professional engagement before acting or refraining from acting in reliance on published content.

Reading an article, viewing a video, listening to a podcast, submitting a form or contacting the firm does not create a professional relationship.