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.
How Does the U.S.–Italy Tax Treaty Prevent Double Taxation in 2026?
Read Insight: How Does the U.S.–Italy Tax Treaty Prevent Double Taxation in 2026?In this guideWho the treaty applies toResidence and tie-breaker rulesTreatment by income categoryDouble-tax reliefCommon mistakesFrequently asked questions Decision first Does the U.S.–Italy Tax Treaty eliminate double taxation? Direct…
FIRPTA for Italian Investors in US Real Estate
Read Insight: FIRPTA for Italian Investors in US Real EstateUS REAL ESTATE · CROSS-BORDER TAXATION Media & Publications FIRPTA for Italian Investors in US Real Estate How Italian individuals, LLC owners and foreign investors are taxed when…
Italy 7 Percent Flat Tax Pensioners
Read Insight: Italy 7 Percent Flat Tax PensionersItalian Tax Residency · Retirement Relocation Media & Publications Italy 7% Flat Tax for Foreign PensionersThe Complete 2026 Guide How foreign retirees can relocate to Southern Italy and…
FBAR vs FATCA: What Americans in Italy Must
Read Insight: FBAR vs FATCA: What Americans in Italy MustUS-ITALY TAX COMPLIANCE · 2026 FBAR vs FATCA for Americans in ItalyThe Complete 2026 Guide A practical cross-border guide for U.S. citizens, Green Card holders and dual nationals…
DAC8 Crypto Reporting in Italy: 2026 Rules for Investors and Platforms
Read Insight: DAC8 Crypto Reporting in Italy: 2026 Rules for Investors and PlatformsInternational Tax · Italy · Crypto-assets · 2026 DAC8 Crypto Reporting in Italy: 2026 Rules What investors and crypto-asset service providers need to know about due diligence, transaction…
Hong Kong vs Singapore: Which Hub for Your Asian Entity?
Read Insight: Hong Kong vs Singapore: Which Hub for Your Asian Entity?Italy · United States · Asia Hong Kong vs Singapore:Choosing the Right Hub. ITA compares Hong Kong and Singapore through substance, CFC exposure, transfer pricing and the location…
Tax Residency Changes in 2026: EU and US
Read Insight: Tax Residency Changes in 2026: EU and USUS–ITALY TAX RESIDENCY · 2026 Tax Residency Changes in 2026:The Italian and U.S. Tests That Decide the Year. A move does not change tax residence because a flight…
OECD Pillar Two: What Global Companies Must Know
Read Insight: OECD Pillar Two: What Global Companies Must KnowOECD PILLAR TWO · 2026 GUIDE OECD Pillar Two in 2026:Global Minimum Tax for Multinational Groups. Decision first: Pillar Two is not a 15% headline-rate test. An in-scope…
EU Tax Residency in 2026: NHR, Flat Tax & Golden Visa Compared
Read Insight: EU Tax Residency in 2026: NHR, Flat Tax & Golden Visa ComparedEUROPE · ITALY · UNITED STATES EU Tax Residency in 2026:NHR, Flat Tax and Golden Visa Compared A residence permit does not determine tax residence, and a preferential…
How to Choose a Jurisdiction in 2026 in International Corporate structuring?
Read Insight: How to Choose a Jurisdiction in 2026 in International Corporate structuring?Choosing a jurisdiction for an international business is not primarily a question of finding the country with the lowest corporate tax rate. The more important question is whether…
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.
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