Insights & Articles
Cross-border insight for informed decisions.
Current cross-border tax insights, planning perspectives and international tax commentary for individuals, families, founders and businesses operating across jurisdictions.
Editorial Perspective
Analysis that identifies the decision behind the rule.
Insights & Articles examines current cross-border developments, recurring planning questions and areas of interpretative risk. These publications provide educational analysis and should not be treated as advice for a specific taxpayer or transaction.
Complete Archive
All Insights & Articles.
The complete editorial archive, ordered from the most recent publication to earlier analysis.
Your Italian SRL When You Move to the United States: CFC, Form 5471 and GILTI
Read Insight: Your Italian SRL When You Move to the United States: CFC, Form 5471 and GILTICross-Border Tax · U.S.–Italy Your Italian SRL When You Move to the United States: CFC, Form 5471 and GILTI How U.S. tax classification, CFC rules, Form 5471 and…
Selling Italian Property as a U.S. Resident: Capital Gain, Foreign Tax Credit and Depreciation Recapture
Read Insight: Selling Italian Property as a U.S. Resident: Capital Gain, Foreign Tax Credit and Depreciation RecaptureItaly → United States · Cross-Border Real Estate Selling Italian property as a U.S. resident. Capital gain, foreign tax credit and depreciation recapture across two tax systems. Decision…
Italian Tax Residency After Moving Abroad: AIRE, Registration and the Presumption of Residence
Read Insight: Italian Tax Residency After Moving Abroad: AIRE, Registration and the Presumption of ResidenceItaly → United States · Tax Residency Italian tax residency after moving abroad. AIRE, registration and the presumption of residence under the post-2024 rules. Decision first: registering with…
U.S.–Italy Estate and Inheritance Tax: How the 1955 Treaty Works in 2026
Read Insight: U.S.–Italy Estate and Inheritance Tax: How the 1955 Treaty Works in 2026United States ↔ Italy · Estate & Succession Estate and inheritance tax across two systems. How the 1955 treaty coordinates domicile, asset situs and double-tax relief in 2026.…
Italy Tax Regimes Compared in 2026: Which One Fits Your Move?
Read Insight: Italy Tax Regimes Compared in 2026: Which One Fits Your Move?Italy · Tax Regime Comparison · 2026 Choose Italy’s tax regime after the facts. Ordinary IRPEF, Forfettario, Impatriati, Article 44, 24-bis and 24-ter compared before you move. Decision…
Italy’s Impatriates Regime: Four Assumptions That Cost People the Benefit
Read Insight: Italy’s Impatriates Regime: Four Assumptions That Cost People the BenefitITALY INBOUND WORKER TAX PLANNING Italy’s Impatriates Regime:four costly assumptions. Eligibility, timing, family relocation and travel days under Italy’s current inbound-worker regime. ◆ Table of Contents The Scenario…
Italy 7% Pension Regime for American Retirees: The Question That Decides the Outcome
Read Insight: Italy 7% Pension Regime for American Retirees: The Question That Decides the OutcomeUS–ITALY RETIREMENT TAX PLANNING Italy 7% Pension Regime:the question that decides the outcome. Foreign tax credits, Social Security, IRA and 401(k) withdrawals under Italy’s Article 24-ter regime. ◆…
Never Filed Italian Tax Return After Living in Italy? What Now?
Read Insight: Never Filed Italian Tax Return After Living in Italy? What Now?US–ITALY TAX REMEDIATION Never Filed Italian Tax Return After Living in Italy? What Now? If you never filed Italian tax return after moving to Italy, the problem is…
Italian Funds PFIC: Form 8621 and U.S. Tax Risk
Read Insight: Italian Funds PFIC: Form 8621 and U.S. Tax RiskUS TAX COMPLIANCE IN ITALY Italian Funds PFIC:Form 8621 and U.S. tax risk. Italian mutual funds, European ETFs, SICAVs, managed portfolios and insurance-linked investments through the U.S. tax…
Employee or Contractor in Italy? The Tax Decision Before You Move
Read Insight: Employee or Contractor in Italy? The Tax Decision Before You MoveUS–ITALY EXECUTIVE TAX PLANNING Employee or Contractor in Italy? The Tax Decision Before You Move For a U.S. executive, the choice between employee or contractor in Italy is…
Returning to Italy from the United States: Tax Checklist
Read Insight: Returning to Italy from the United States: Tax ChecklistU.S.-Italy Return Planning Returning to Italy from the United States: What to Review Before You Move For Italians returning from the United States, the most important tax decisions…
Moving to Italy as a US Person: The Tax Checklist Before You Become a Resident
Read Insight: Moving to Italy as a US Person: The Tax Checklist Before You Become a ResidentU.S.-Italy Relocation Planning Moving to Italy as a U.S. Person: The Tax Checklist Before Residency A U.S. person moving to Italy faces tax decisions that are generally easier…
Professional Notice
Educational analysis is not case-specific advice.
Publications reflect the law, administrative guidance and interpretative materials available at the time of writing. Cross-border outcomes depend on residence, citizenship, source of income, ownership, applicable treaties and implementation facts.
Return to Media & Publications