Tax Talk · U.S.–Italy Cross-Border Case Notes
Practical case notes on U.S.–Italy tax.
A professional audio and editorial series examining cross-border decisions involving private clients, families, founders and businesses.
Professional case notes
When two tax systems interact, the risk is rarely isolated.
Tax Talk translates complex U.S.–Italy questions into clear, anonymized professional scenarios. Each note identifies the facts, the issue, the interaction between jurisdictions and the analytical sequence, without presenting general information as individualized advice.
Listen to Tax Talk
Cross-border analysis, now in audio.
Episodes address residency, reporting, treaty positions, business ownership, retirement assets and succession across the United States and Italy.
Featured case notes
Complexity explained through real-world patterns.
Illustrative, anonymized scenarios describing categories of work rather than client outcomes.
Moving to Italy as a U.S. Person
A practical checklist covering residence timing, investments, PFICs, retirement assets and reporting before Italian tax residence begins.
Read case note →A U.S. Couple Retiring to Italy
A fictional couple works through connected questions involving residence, investments, retirement income and U.S. rental property.
Read case note →Advisory framework
A consistent structure for complex cross-border cases.
The relevant facts
Residence, citizenship, ownership, assets, timing and objectives.
The decision point
The central tax, reporting, treaty or succession question.
The interaction
Why U.S. and Italian rules create connected exposure.
The analytical approach
Authorities, assumptions, jurisdictions and functions are mapped.
The planning sequence
Potential workstreams are ordered without promising an outcome.
The practical takeaway
The principle that matters for similarly situated readers.
Core topics
The recurring issues behind U.S.–Italy exposure.
Reporting
FBAR, FATCA, Form 8938 and foreign-asset reporting for U.S. persons.
Residence & relocation
Residence timing, treaty tie-breakers and the evidentiary record around a move.
Treaty & double-tax relief
Income characterization, foreign tax credits and the limits of bilateral relief.
Series lens
The series, in focus.
A structured first step
Begin with fit before substantive analysis.
A complimentary 15-minute Fit Call determines fit and scope only. It does not include substantive advice, document review, technical analysis or written recommendations.
Strategic Assessments start from USD 950, plus applicable taxes. Any third-party professional fees, where required, are separate and disclosed in advance.
Submitting an intake, booking or participating in a Fit Call does not create a professional or adviser-client relationship. An engagement begins only after the applicable engagement letter has been accepted and any required retainer has been received.