Rasi Federico

With respect to tax assessment, he analysed enquiries that can be performed by Tax Agency, their limits and their use in special circumstances (such as tax investigation against trust companies and in case of divorce). He also explored, in a comparative perspective, the issue of the tax avoidance.

With respect to tax trial, he analysed and continues to analyse the tax jurisdiction and the instruments to reduce tax disputes. Moreover, he investigated the mediation instrument in tax matters since its introduction in the Italian tax system.

With respect to the taxation of business activities, partnerships and narrow base ownership companies was the object of an in-depth analysis to ascertain if the look-through approach can be applied to different structures.

With respect to the taxation of financial activities, he considered the critical aspects of the current methods of taxation of financial activities to suggest amendments. Moreover, he researched whether the definition of financial instruments for tax purposes and their actual taxation are compatible with constitutional principles.