Technical Guides
Practical guidance for
cross-border decisions.
In-depth technical guides on international tax rules, reporting obligations and planning considerations for individuals, families, founders and businesses operating across jurisdictions.
Technical Library
Complex rules translated into practical direction.
Technical Guides provides structured, practical explanations of cross-border tax regimes, compliance duties and planning issues. Each guide is educational and should not be treated as advice for a specific taxpayer or transaction.
Complete Archive
All Technical Guides.
The complete technical library, ordered from the most recent guide to earlier publications.
- Research NotesAugust 1, 2026
Italian Tax Regimes Compared in 2026
Read Guide: Italian Tax Regimes Compared in 2026Comparative Guide · 2026 Italian Tax Regimes Compared There is no universally “best” Italian tax regime. The right answer depends on the taxpayer’s income profile, the timing and…
- Research NotesJuly 31, 2026
Roth IRA and 401(k) for U.S. Citizens Living in Italy: 2026 Tax Guide
Read Guide: Roth IRA and 401(k) for U.S. Citizens Living in Italy: 2026 Tax GuideUnited States → Italy · Retirement Planning Roth IRA and 401(k) while living in Italy. Contributions, growth, distributions and treaty coordination across two tax systems. Moving to Italy…
- EU Tax, Compliance, Expat, International TaxMay 18, 2026
Esterovestizione in Italy: The Ultimate English Guide
Read Guide: Esterovestizione in Italy: The Ultimate English GuideITALIAN INTERNATIONAL TAX · CORPORATE RESIDENCY Esterovestizione in ItalyThe Complete English Guide How Italy taxes foreign companies effectively managed from Italy — and what international entrepreneurs, holding companies…
- Corporate Structuring, EU Tax, International TaxMay 8, 2026
Delaware vs Wyoming LLC in 2026: The Definitive Guide for Italian Entrepreneurs
Read Guide: Delaware vs Wyoming LLC in 2026: The Definitive Guide for Italian EntrepreneursUS ENTITY STRUCTURING · 2026 Delaware vs Wyoming LLC in 2026The Definitive Guide for Italian Entrepreneurs A strategic comparison of US tax treatment, banking access, compliance requirements and…
- EU Tax, Expat, Tax IntelligenceApril 2, 2026
Italy Flat Tax €300,000 for High-Net-Worth Individuals: The Complete 2026 Guide
Read Guide: Italy Flat Tax €300,000 for High-Net-Worth Individuals: The Complete 2026 GuideDecision first Decision in Brief: When the €300,000 Regime Is Economically Rational Our opinion: Italy’s Article 24-bis regime should not be selected because the fixed tax appears attractive…
- Expat, International Tax, Tax IntelligenceMarch 13, 2026
Italy Impatriati Regime 2026 – Complete Guide for Expats
Read Guide: Italy Impatriati Regime 2026 – Complete Guide for ExpatsDecision first Decision in Brief: Eligibility Is Only the First Test Our opinion: the Impatriati Regime is defensible only when the worker satisfies every statutory condition, the qualifying…
- Tax Intelligence, Expat, International TaxMarch 13, 2026
Digital Nomad Tax Italy 2026: Complete Guide to Visas, Tax Regimes & New Incentives
Read Guide: Digital Nomad Tax Italy 2026: Complete Guide to Visas, Tax Regimes & New IncentivesTAX INTELLIGENCE March 2026 | ITA Editorial Team | 10 min read Digital Nomad Tax Italy 2026: Complete Guide to Visas, Tax Regimes & New Incentives Italy offers…
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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