International Tax Law Logo
WU Vienna Tax law

Faculty

Guglielmo Maisto

Guglielmo Maisto founded Maisto e Associati in 1991. He is professor of tax law at the Catholic University of Piacenza; he has acted as a consultant to the Ministry for European Community Affairs and is member of the Board of Trustees of the IBFD in Amsterdam. He is member of the Board of Directors of the American Chamber of Commerce in Italy and member of the Permanent Scientific Committee of the International Fiscal Association. He is a member of several law societies internationally and of the editorial board of various Italian and foreign tax legal journals. He has been a member of the EU Joint Transfer Pricing Forum and has acted as general and national reporter at several annual congresses of the International Fiscal Association.

Courses:
The use of holding companies has been gaining importance in international tax planning. This course aims at describing the decisive structural and location factors with special attention to the EU Parent-Subsidiary Directive. The management of intra-group income transfers with special reference to shareholders costs, repatriation and allocation strategies, as well as viable combinations, is also considered. Vital holding locations are described in more detail. Tax treaties are relevant for the use of holding companies, as they may not be eligible for advantages arising from such treaties.



Back to list