Giorgio Beretta is an Assistant Professor in Indirect Taxation at the Amsterdam Law School and a member of the Amsterdam Centre for Tax law (ACTL) research project on "Designing the tax system for a "Cashless, Platform based and Technology driven society (CPT)". He is also a lawyer admitted to the Italian Bar and an Editorial Board Member of the international journals “Intertax”, “Highlights & Insights on European Taxation” and “Kluwer International Tax Blog”.
Giorgio holds a Ph.D. in Tax Law from LIUC University (Italy), where he defended his doctoral thesis on “European VAT and the Sharing Economy” on 17 December 2018. The thesis was prepared under the joint supervision of Prof. Mariken van Hilten (Amsterdam Law School) and Prof. Ben Terra (Lund University). Prof. Rita de la Feria (University of Leeds) and Prof. Pasquale Pistone (IBFD; WU – Vienna University of Economics and Business; University of Salerno) acted as external referees.
In 2019, a monograph titled “European VAT and the Sharing Economy” was published in the renowned Wolters Kluwer EUCOTAX Series on European Taxation (No. 65).
In 2021, for his monograph, Giorgio was awarded the “IFA Maurice Lauré Prize“, a Prize named in honor of Maurice Lauré, the father of the French Value Added Tax (VAT), which aims to encourage scientific work on international indirect taxation.
Giorgio regularly attends and speaks at several conferences, seminars, and other events in many countries. Since 2019, he is a lecturer at the Advanced Master’s (LL.M.) in International Tax Law of the University of Amsterdam/IBFD and the Master’s (LL.M.) in European and International Trade and Tax Law of Lund University. In 2018, he was a scholarship holder at the Max Planck Institute for Tax Law and Public Finance (Germany) and visiting researcher at IBFD (Netherlands).
Giorgio was educated at the University of Milano-Bicocca (Italy), where he graduated in Law (five years) with full marks in 2014. He also obtained an Advanced (Postgraduate) Master’s Degree in Corporate Tax Law from Bocconi University (Italy) in 2015, and an Advanced Master’s (LL.M.) in International Tax Law offered jointly by the University of Amsterdam and IBFD (Netherlands) in 2017, both with full marks.
For more information, please visit giorgioberetta.eu.
For more information, please visit giorgioberetta.eu.
Chapters in Edited Volumes
G. Beretta, An Indirect Tax Agenda, in L. Parada (ed.), A Research Agenda for Tax Law, Edward Elgar Publishing, 2022, ISBN 9781800885837. Read more >>
G. Beretta, Beyond Hedqvist (C-264/14): The Characterisation of Crypto-Assets under European VAT, in D. Weber et al. (ed.), The Implications of Online Platforms and Technology on Taxation, GREIT Series, IBFD, 2023 (forthcoming).
G. Beretta, Fixed Establishment in the 21st Century, in M. Papis-Almansa (ed.), EU Value Added Tax and Beyond: Essays in Honour of Ben Terra, IBFD, 2023 (forthcoming).
G. Beretta, Tax Residence of Individuals in the Age of Geographical Diversification, in A. Báez Moreno et al. (eds), Cross-Border Tax Issues Linked to Individuals in light of Mobility Permitted by Digitalization, IBFD, 2023, forthcoming.
D. Weber et al. (ed.), The Implications of Online Platforms and Technology on Taxation, GREIT Series, IBFD, 2023 (forthcoming).
P. de Jonge – E. Thomas – G. Beretta, EU-UK Trade and Cooperation Agreement, Wolters Kluwer, 2021, ISBN 9789013163742. Read more >>
G. Beretta, "Work on the Move": Rethinking Taxation of Labour Income under Tax Treaties, 5 International Tax Studies 2, pp. 1-28, 2022, ISSN 2590-1117. Read More >>
G. Beretta, “Fixing” the Social Contract: A GloBE also for Individual Taxation?, 67 Annals of the Faculty of Law in Belgrade – Belgrade Law Review 4, pp. 68-115, 2019, ISSN 0003-2565. Read more >>
G. Beretta, Sulla rilevanza ai fini IVA dei rimborsi dei costi per il prestito o distacco di personale, 16 Diritto e Pratica Tributaria Internazionale 1, pp. 202-231, 2019, ISSN 1994-199X. Read more >>
G. Beretta, EU VAT at the Dawn of the Industrial Revolution, 7 World Journal of VAT/GST Law 2, pp. 76-97, 2018, ISSN 2048-8432. Read more >>
G. Beretta, Cross-Border Mobility of Individuals and the Lack of Fiscal Policy Coordination among Jurisdictions (even) after BEPS, 47 Intertax 1, pp. 91-112, 2019, ISSN 0165-2826. Read more >>
G. Beretta, The Meaning and Scope of the “Ancillary Principle” in the Model Tax Conventions, 46 Intertax 8/9, pp. 639-653, 2018, ISSN 0165-2826. Read more >>
G. Beretta, VAT and the Sharing Economy, 10 World Tax Journal 3, pp. 381-425, 2018, ISSN 1878-4917. Read more >>
G. Beretta, Il regime fiscale delle locazioni brevi, 89 Diritto e Pratica Tributaria 3, pp. 1011-1056, 2018, ISSN 0012-3447. Read more >>
G. Beretta, L’imposta di soggiorno. Amnesie legislative, dubbi interpretativi e prospettive di riforma nell’era della sharing economy, 88 Diritto e Pratica Tributaria 6, pp. 2450-2486, 2017, ISSN 0012-3447. Read more >>
G. Beretta, La Corte di giustizia sancisce il principio della tassazione “al netto” dei costi degli interessi percepiti da soggetti non residenti privi di stabile organizzazione, 60 Rassegna Tributaria 4, pp. 864-892, 2017, ISSN 1590-749X. Read more >>
G. Beretta, Considerazioni in merito alla riduzione delle sanzioni amministrative per manifesta sproporzione, 60 Rassegna Tributaria 1, pp. 78-107, 2017, ISSN 1590-749X. Read more >>
G. Beretta, Taxation of Individuals in the Sharing Economy, 45 Intertax 1, pp. 2-11, 2017, ISSN 0165-2826. Read more >>
G. Beretta, Attività commerciali, atti privati e “sharing economy”, 26 Rivista di Diritto Tributario 5, pp. 252-282, 2016, ISSN 1121-4074. Read more >>
G. Beretta, Il regime impositivo delle vincite conseguite da residenti presso case da gioco straniere, 59 Rassegna Tributaria 2, pp. 516-545, 2016, ISSN 1590-749X. Read more >>
G. Beretta, La giurisdizione sul diniego di accesso alla procedura arbitrale in tema di transfer pricing, 59 Rassegna Tributaria 1, pp. 177-207, 2016, ISSN 1590-749X. Read more >>
G. Beretta, La giurisprudenza della Corte EDU in tema di libertà religiosa e i suoi riflessi sul diritto tributario, 25 Rivista di Diritto Tributario 1, pp. 3-44, 2015, ISSN 1121-4074. Read more >>
G. Beretta, In tema di ritenuta a titolo d’imposta sui compensi corrisposti a modelle straniere: la modella non è un’artista, 24 Rivista di Diritto Tributario 7-8, pp. 316-341, 2014, ISSN 1121-4074. Read more >>
Academic and Professional Articles
G. Beretta – G.E. Degani, IVA in fattura, se non c’è danno erariale non occorre versare l’imposta in eccesso, 21 December 2022, https://ntplusfisco.ilsole24ore.com/art/iva-fattura-se-non-c-e-danno-erariale-non-occorre-versare-l-imposta-eccesso-AEIXH3QC.
G. Beretta, Duodecad. Lack of Jurisdiction. VAT Rules for Cross-Border IT Services. Court of Justice, Highlights & Insights on European Taxation 12, 2022, ISSN 2210-2337. Read More >>
G. Beretta, U.I. Indirect Customs representative Is Liable for Customs Duties, Not for Import VAT. Court of Justice, Highlights & Insights on European Taxation 7, 2022, ISSN 2210-2337. Read More >>
G. Beretta, Finanzamt A. Reduced VAT rate for supplies of wood for use as firewood. Concept of wood. Court of Justice. Highlights & Insights on European Taxation 4, 2022, ISSN 2210-2337. Read More >>
G. Beretta, Rimborso IVA a Soggetti Non Residenti: Rappresentante Fiscale “a Geometria Variabile” e Vis Attractiva della Stabile Organizzazione, Novità Fiscali 12, pp. 693-698, 2021, ISSN 2235-4565. Read More >>
G. Beretta, HYDINA SK. Suspension of the Tax Audit in Case of Exchange of Information. Court of Justice, Highlights & Insights on European Taxation 11, 2021, ISSN 2210-2337. Read More >>
D. Accorsi – G. Beretta, Allocation of Supplies between Establishments under VAT, 32 International VAT Monitor 4, pp. 175-183, 2021, ISSN 0925-0832. Read more >>
G. Beretta, Titanium. Concept of a ‘Fixed Establishment’. Own Staff to Perform Services relating to Letting a Property. Court of Justice, Highlights & Insights on European Taxation 6, 2021, ISSN 2210-2337. Read more >>
G. Beretta, SK Telecom. Place of Supply – Effective Use and Enjoyment – Double Taxation, Non-Taxation or Distortion of Competition. Telecommunications Services. Court of Justice, Highlights & Insights on European Taxation 4, 2021, ISSN 2210-2337. Read more >>
G. Beretta, UCMR – ADA. Taxable Person. Collective Management of Copyright on Musical Works. Court of Justice, Highlights & Insights on European Taxation 2, 2021, ISSN 2210-2337. Read more >>
G. Beretta, The New Rules for Reporting by Sharing and Gig Economy Platforms under the OECD and EU Initiatives, 30 EC Tax Review 1, pp. 31-38, 2021, ISSN 0928-2750. Read more >>
G. Beretta, ITH Comercial Timișoara. VAT Deduction in relation to Certain Investment Expenditure. Court of Justice, Highlights & Insights on European Taxation 11, 2020, ISSN 2210-2337. Read more >>
G. Beretta, VAT and Administrative Cooperation in the EU, Tax Notes International, 5 October 2020, pp. 71-79, ISSN 1048-3306. Read more >>
G. Beretta, Valstybinė mokesčių inspekcija. Taxable Person. Joint Activity Agreement. Court of Justice, Highlights & Insights on European Taxation 10, 2020, ISSN 2210-2337. Read more >>
G. Beretta, A Oy. VAT exemption. Computing Centre Services Are Not to Be Regarded as the Leasing or Letting of Immovable Property. Court of Justice, Highlights & Insights on European Taxation 9, 2020, ISSN 2210-2337. Read more >>
G. Bizioli – G. Beretta, COVID-19 and Fiscal Policies: Italy’s Tax and Fiscal Policy Measures at the Time of the COVID-19 Crisis: ‘Tax Peanuts’ Without a New Deal, 48 Intertax 8/9, pp. 761-768, 2020, ISSN 0165-2826. Read more >>
G. Beretta, Blackrock Investment Management. Single Supply of Management Services Does Not Fall within Scope VAT Exemption. Court of Justice, Highlights & Insights on European Taxation 8, 2020, ISSN 2210-2337. Read more >>
M.E. van Hilten – G. Beretta, The New VAT Record Keeping and Reporting Obligations for Payment Service Providers, 31 International VAT Monitor 4, pp. 169-183, 2020, ISSN 0925-0832. Read more >>
G. Beretta, Dong Yang Electronics. Fixed Establishment. Parent – Subsidiary Contractual Relationships and Investigative Obligations on a Third-party Supplier under European VAT. Court of Justice, Highlights & Insights on European Taxation 7, 2020, ISSN 2210-2337. Read more >>
G. Beretta, Note in tema di plusvalenze immobiliari e intento speculativo, Nuovo Diritto delle Società 3, pp. 835-846, 2020, ISSN 2039-6880. Read more >>
L. Lavazza – G. Beretta, Geelen (C-568/17): What VAT if the “Unity of Action, Time and Place” Is Broken Up?, 48 Intertax 4, pp. 544-548, 2020, ISSN 0165-2826. Read more >>
G. Beretta, Italy – The New Special Tax Regime for Inward Pensioners, 59 European Taxation 4, pp. 187-190, 2019, ISSN 0014-3138. Read more >>
G. Beretta, VAT on Financial and Insurance Services at the Dawn of the Fourth Industrial Revolution, 29 International VAT Monitor 4, pp. 142-150, 2018, ISSN 0925-0832. Read more >>
G. Beretta, Mobility of Individuals after BEPS: The Persistent Conflict between Jurisdictions, 72 Bulletin for International Taxation 7, pp. 439-449, 2018, ISSN 1819-5490. Read more >>
G. Beretta, Italy – Tax Residence of Individuals in Italy: The Availability of a Permanent Home, 58 European Taxation 4, pp. 170-172, 2018, ISSN 0014-3138. Read more >>
G. Beretta, L’Agenzia delle entrate delinea l’ambito applicativo del regime fiscale delle locazioni brevi, Il fisco 44, 2017, ISSN 1124-9307. Read more >>
G. Beretta, The Brisal and KBC Finance Decision: Once Again the CJEU Assesses the Compatibility with EU Law of Gross Withholding Taxation of Non-residents, 26 EC Tax Review 4, pp. 193-200, 2017, ISSN 0928-2750 [Opinion of Advocate General Priit Pikamäe delivered on 5 June 2019, Case C-641/17, College Pension Plan of British Columbia v Finanzamt München III]. Read more >>
G. Beretta, From a Worldwide to a Territorial Jurisdiction: Has Italy Suddenly Become Attractive for Individuals to Migrate in?, 71 Bulletin for International Taxation 8, pp. 437-443, 2017, ISSN 1819-5490. Read more >>
G. Beretta, Regime fiscale delle locazioni brevi: intermediari e piattaforme responsabili dell’imposta di soggiorno, Il fisco 28, 2017, ISSN 1124-9307. Read more >>
G. Beretta, Italy – The Notion of Beneficial Ownership and Place of Effective Management in the Case of a Passive Holding Company, 57 European Taxation 6, pp. 253-257, 2017, ISSN 0014-3138. Read more >>
G. Beretta, The Taxation of the “Sharing Economy”, 70 Bulletin for International Taxation 11, 2016, ISSN 1819-5490. Read more >>
G. Beretta,"Sharing Economy": il punto di vista dell'Agenzia delle Entrate, Corriere Tributario 37, pp. 2867-2874, 2016, ISSN 1590-8100. Read more >>
G. Beretta, European Union – The European Agenda for the Collaborative Economy and Taxation, 56 European Taxation 9, pp. 400-402, 2016, ISSN 0014-3138. Read more >>
G. Beretta, Italy – New Rules on the Attribution of Profits to Permanent Establishments, 70 Bulletin for International Taxation 6, pp. 322-328, 2016, ISSN 1819-5490. Read more >>
G. Beretta, Italy – Supreme Court Case on the Denial of Access to the Arbitration Convention, 22 International Transfer Pricing Journal 6, pp. 386-389, 2015, ISSN 1385-3074. Read more >>
G. Beretta, Tax Residence of Individuals in Italy: The Determination of the Notion of Centre of Vital Interests, 55 European Taxation 8, pp. 391-393, 2015, ISSN 0014-3138. Read more >>
G. Beretta, Literature Review. Stephen Daly, Tax Authority Advice and the Public (Hart Publishing 2020), 49 Intertax 5, pp. 474-477, 2021, ISSN 0165-2826. Read more >>
G. Beretta, Literature Review. Xavier Oberson, Taxing Robots. Helping the Economy to Adapt to the Use of Artificial Intelligence, Edward Elgar, 2019, 48 Intertax 3, pp. 349-352, 2020, ISSN 0165-2826. Read more >>
Blogs and Other Publications
G. Beretta – H. Erdem, In or Out of Scope? The Peculiar Case of Company Directors’ Services under UAE and EU VAT, 21 December 2022, http://kluwertaxblog.com/2022/12/21/in-or-out-of-scope-the-peculiar-case-of-company-directors-services-under-uae-and-eu-vat/.
G. Beretta, VAT Persons in the Sharing Economy: The Taxable, the Non-Taxable, and the In-Between – Part II, 21 November 2022, http://kluwertaxblog.com/2022/11/21/vat-persons-in-the-sharing-economy-the-taxable-the-non-taxable-and-the-in-between-part-ii/.
G. Beretta, VAT Persons in the Sharing Economy: The Taxable, the Non-Taxable, and the In-Between – Part I, 17 November 2022, http://kluwertaxblog.com/2022/11/17/vat-persons-in-the-sharing-economy-the-taxable-the-non-taxable-and-the-in-between-part-i/.
G. Beretta – R. Russo, Making Cash(less) King: Italian Lesson on Digital Payments and Tax Compliance, 26 July 2022, http://kluwertaxblog.com/2022/07/26/making-cashless-king-italian-lessons-on-digital-payments-and-tax-compliance/.
G. Beretta, Berlin Chemie A. Menarini (Case C-333/20): A Subsidiary Cannot Be a Fixed Establishment under EU VAT in (Almost) Any Case, 2 June 2022, http://kluwertaxblog.com/2022/06/02/berlin-chemie-a-menarini-case-c-333-20-a-subsidiary-cannot-be-a-fixed-establishment-under-eu-vat-in-almost-any-case/
G. Beretta, Virtual Activities: EU VAT's Effort to Recompose the Broken 'Unity of Action, Time and Place' - Part II, 5 January 2022, http://kluwertaxblog.com/2022/01/05/virtual-activities-eu-vats-effort-to-recompose-the-broken-unity-of-action-time-and-place-part-ii/
G. Beretta, Virtual Activities: EU VAT's Effort to Recompose the Broken 'Unity of Action, Time and Place' - Part I, 4 January 2022, http://kluwertaxblog.com/2022/01/04/virtual-activities-eu-vats-effort-to-recompose-the-broken-unity-of-action-time-and-place-part-i/.
G. Beretta, From Use and Enjoyment to Geolocation: A Crossover from VAT to DST?, 26 April 2021, http://kluwertaxblog.com/2021/04/20/from-use-and-enjoyment-to-geolocation-a-crossover-from-vat-to-dst/.
L. Ghelli – G. Beretta, Note di credito Iva e risoluzione di contratti a esecuzione continuata o periodica, Norme e Tributi Mese – Il Sole 24 Ore, 24 March 2021.
G. Beretta, The EU Proposal for Tax Information Reporting by Sharing and Gig Economy Platforms, 21 December 2020, http://kluwertaxblog.com/2020/12/21/the-eu-proposal-for-tax-information-reporting-by-sharing-and-gig-economy-platforms/.
L. Lavazza – F. Pizzo – G. Beretta, Il nuovo sistema di tassazione Iva nel Paese di destinazione. Il piano d’azione della Commissione UE, Diritto Bancario, 2 October 2020, https://www.dirittobancario.it/approfondimenti/fiscalita/il-nuovo-sistema-di-tassazione-iva-nel-paese-di-destinazione-il-piano-d-azione-della-commissione-ue.
G. Beretta, Composite Supplies under EU VAT: Closer Encounters of the Third Kind?, 31 July 2020, http://kluwertaxblog.com/2020/07/31/composite-supplies-under-eu-vat-closer-encounters-of-the-third-kind/.
G. Beretta, Dong Yang Electronics (Case C-547/18): Oh Yes, a Subsidiary Can (also) Be a Fixed Establishment under EU VAT, but Information Asymmetries May Save You!, 15 June 2020, http://kluwertaxblog.com/2020/06/15/dong-yang-electronics-case-c-547-18-oh-yes-a-subsidiary-can-also-be-a-fixed-establishment-under-eu-vat-but-information-asymmetries-may-save-you/?doing_wp_cron=1592292172.6822619438171386718750.
D. Accorsi – G. Beretta, La società controllata quale stabile organizzazione ai fini Iva, Norme e Tributi Mese – Il Sole 24 Ore 6 (2020), https://www.normetributidigital.ilsole24ore.com/edizione/20206.
G. Beretta, In tema di plusvalenze immobiliari: il caso della divisione ereditaria, Rivista di Diritto Tributario – Supplemento Online, 21 February 2020, http://www.rivistadirittotributario.it/2020/02/21/tema-plusvalenze-immobiliari-la-divisione-ereditaria/.
G. Beretta, Airbnb Is Not Uber: VAT Reflections on the Airbnb Ireland Case (C-390(18), 22 December 2019, https://www.linkedin.com/pulse/airbnb-uber-vat-reflections-ireland-case-c-39018-giorgio-beretta/.
G. Beretta, Dong Yang Electronics (Case C-547/18): Can a Subsidiary Be (also) a Fixed Establishment under EU VAT?, Kluwer International Tax Blog, 22 November 2019, http://kluwertaxblog.com/2019/11/22/dong-yang-electronics-case-c-547-18-can-a-subsidiary-be-also-a-fixed-establishment-under-eu-vat/.
G. Beretta, European VAT and the Sharing Economy, Kluwer International Tax Blog, 31 October 2019, http://kluwertaxblog.com/2019/10/31/european-vat-and-the-sharing-economy/.
G. Beretta, Iva: organizzazione e fornitura dietro corrispettivo di sessioni webcam “hot”, Rivista di Diritto Tributario – Supplemento Online, 29 March 2019, http://www.rivistadirittotributario.it/2019/03/29/iva-organizzazione-fornitura-dietro-corrispettivo-sessioni-webcam-hot/.
G. Beretta, Italy: A Country for Tax-Savvy Old Men?, Kluwer International Tax Blog, 11 January 2019, http://kluwertaxblog.com/2019/01/11/italy-a-country-for-tax-savvy-old-men/.
G. Beretta, One or More Supplies? The UAE VAT Attempt to Codify It, Kluwer International Tax Blog, 30 November 2018, http://kluwertaxblog.com/2018/11/30/one-or-more-supplies-the-uae-vat-attempt-to-codify-it/.
G. Beretta, Digital Services Tax (DST): Really Where Value Is Created? Uber v. Airbnb, 25 June 2018, https://www.linkedin.com/pulse/digital-services-tax-dst-really-where-value-created-uber-beretta/.
G. Beretta, IRPEF sulle borse di studio finanziate dall’UE: la questione rimessa alla Corte di Giustizia, Il Tributario, Giurisprudenza Commentata, 28 March 2018, http://iltributario.it/articoli/giurisprudenza-commentata/irpef-sulle-borse-di-studio-finanziate-dall-ue-la-questione.
G. Beretta, Il regime fiscale delle locazioni brevi, Diritto Bancario – Approfondimenti, 11 May 2017, http://www.dirittobancario.it/approfondimenti/fiscalita/il-regime-fiscale-delle-locazioni-brevi.
G. Beretta, Cedolare secca sugli affetti Airbnb: miti da sfatare, riforme da attuare, Diritto Bancario, 27 April 2017, http://www.dirittobancario.it/news/fiscalita-generale/cedolare-secca-sugli-affitti-airbnb-miti-da-sfatare-riforme-da-attuare.
G. Beretta, Locazioni brevi su Airbnb. Tra esigenze di equità e semplicità impositiva, Rivista di Diritto Tributario – Supplemento Online, 23 December 2016, http://www.rivistadirittotributario.it/2016/12/23/locazioni-brevi-airbnb-esigenze-equita-semplicita-impositiva/.
G. Beretta, Le agevolazioni fiscali per i lavoratori “impatriati”. Il decreto del MEF tra chiarimenti e criticità, Rivista di Diritto Tributario – Supplemento Online, 4 July 2016, http://www.rivistadirittotributario.it/2016/07/04/le-agevolazioni-fiscali-lavoratori-impatriati-decreto-attuativo-del-mef-chiarimenti-criticita/.
G. Beretta, L’assenza di alternatività nella scelta imprenditoriale rende deducibili i costi black list, Rivista di Diritto Tributario – Supplemento Online, 29 April 2016, http://www.rivistadirittotributario.it/2016/04/29/lassenza-alternativita-nella-scelta-imprenditoriale-rende-deducibili-costi-black-list/.
G. Zizzo (contribution to), Italy – National Report, EATLP Congress 2-4 June 2016, Munich, http://www.eatlp.org/user/login?destination=/congress-munich-2016.
G. Marino (contribution to), Limitation of Administrative Penalties by the European Convention of Human Rights and the EU Charter of Fundamental Rights, EATLP Congress 28-30 May 2015, Milan, http://www.eatlp.org/user/login?destination=/congress-milan-2015.
For more information, please visit giorgioberetta.eu.
3 October 2022: “EU Funding for UvA Project on Platforms’ Tax Information Reporting”, Amsterdam Law School – News, https://www.uva.nl/en/shared-content/faculteiten/en/faculteit-der-rechtsgeleerdheid/news/2022/09/eu-funding-for-uva-project-on-platforms-tax-information-reporting.html.
15.11.2021: “The Digital and Sharing Economy Are Borderless – But Not Exempt from Taxes”, LUSEM – News, https://www.lusem.lu.se/news/the-digital-and-sharing-economy-are-borderless-but-not-exempt-from-taxes.
08.11.2021: “Assistant Professor Giorgio Beretta Awarded 2021 Maurice Lauré Prize”, Amsterdam Law School – News, https://www.uva.nl/en/shared-content/faculteiten/en/faculteit-der-rechtsgeleerdheid/news/2021/11/assistant-professor-giorgio-beretta-awarded-2021-maurice-laure-prize.html?origin=%2BIbhrYE5TmaM%2BdjXOUlCZw.
31.03.2020: “Uber Case in U.K. Could Become Model for How to Tax Gig Economy”, Bloomberg News, https://news.bloombergtax.com/daily-tax-report-international/uber-case-in-u-k-could-become-model-for-how-to-tax-gig-economy.
31.06.2017: “Legiferare o No: Il Dilemma dei Parlamenti”, Il Sole 24 Ore, https://st.ilsole24ore.com/art/mondo/2017-06-26/legiferare-o-no-dilemma-parlamenti-063508.shtml.