The American Chamber of Commerce, through its Tax Committee, organized today on 25.04.2025 a specialized training session on “VAT and the New Rules for Controlled Foreign Entities (CFC)”. The event featured two distinguished international experts: Giorgio Beretta, Assistant Professor in Indirect Taxation at the University of Amsterdam, and Claudio Cipollini, Assistant Professor of Tax & Technology at the same institution.
“This training is a valuable opportunity to gain firsthand insight into how EU legislation is applied, particularly for member companies collaborating with partners across European markets,” said Executive Director Neritan Mullaj during his opening remarks.
The session focused on practical aspects of VAT implementation, followed by a session with particular attention to the recent rules concerning Controlled Foreign Entities into Albanian legislation. The training aligned these updates with best practices from the EU and included interpretations from the European Court of Justice.
VAT law and its recent amendments—along with the relevant sublegal acts—have been a key area of focus for the Chamber’s Tax Committee, chaired by Alketa Uruçi. She highlighted the importance of applying the law effectively, especially in scenarios involving invoicing services to taxpayers in jurisdictions where VAT does not apply.
The experts delved into specific EU legal provisions regarding the place of supply of services and related issues, and offered clarity on “the effective use and enjoyment rule for services”. They also addressed inconsistencies between Albanian regulations and the EU VAT Directive, outlining potential business implications.
Overall, the training offered actionable insights and policy recommendations, equipping businesses with a clearer understanding of VAT complexities and how to remain compliant with evolving EU standards.
Ass. Prof. Giorgio Beretta
Giorgio Beretta is an Assistant Professor in Indirect Taxation at the University of Amsterdam (UvA) and a member of the Amsterdam Centre for Tax Law (ACTL)’s research project on “Designing the tax system for a Cashless, Platform-based and Technology-driven society (CPT)”. He is also the academic coordinator of the “VAT/GST” and “VAT – Advanced” courses within the UvA’s Advanced Master’s (LL.M.) in International Tax Law programme,
Giorgio Beretta is also a tax lawyer in Italian and of Counsel at RCLex – Law Firm based in La Spezia, Italy, and an editorial board member of the international tax journals “Intertax”, “Highlights & Insights on European Taxation”.
Claudio Cipollini
Claudio Cipollini is an Assistant Professor in Tax & Technology at the University of Amsterdam (UvA). He is one of the research leaders of the Amsterdam Centre for Tax Law (ACTL)’s research project “Designing the tax system for a Cashless, Platform-based and Technology-driven society” (CPT). He lectures in the courses “EU Tax Law” and “International Tax Law Moot Court” within the “Advanced Master’s (LL.M.) in International Tax Law” of the Amsterdam Law School. He also acts as an academic coordinator and lecturer of the ACTL/CPT summer course on “Blockchain, Digital Assets, web3: Taxation and Reporting” launched in July 2023.
Claudio Cipollini is also a tax lawyer admitted to the Italian Supreme Court and the founding partner of RCLex – Law Firm based in La Spezia, Italy.
