How we write and check our articles

Who writes our articles

Every article on this site is published under the name of a member of the JSBC team, and that person is shown in the byline with a link to their profile on our team page. The firm's practitioners decide what we write about, the position an article takes and what it recommends.

How AI is used

We use AI tools to help research and draft articles. A draft is a starting point, never a finished article. It is researched against primary sources, edited by a person on a visual editor that shows the real page, and it cannot be published until a person builds and publishes it. AI does not decide the firm's position on a tax question.

What our sources are

We cite the documents that actually establish a rule wherever we can:

• Italian law as published in the Gazzetta Ufficiale and Normattiva, and the Agenzia delle Entrate's own rulings, circulars and answers to taxpayer questions (interpelli).
• INPS circulars for Italian social security.
• The Internal Revenue Code, Treasury regulations, IRS guidance and the Social Security Administration's rules on the U.S. side.
• The U.S.–Italy income tax treaty, its Technical Explanation and the U.S.–Italy totalization agreement.

Each citation in an article links to the source it relies on, listed at the end of the article.

How figures are checked

When an article is built in our editor, each new or changed sentence that cites a source is checked: the amounts, rates, thresholds, dates and article numbers it states must appear in the document it cites. A figure that does not match its source stops the build until it is corrected. Where a source cannot be read automatically, a person checks it by hand and that check is recorded with their name and the date.

What "Reviewed by" means

When an article carries a line such as "Reviewed by" followed by a name and a date, the named member of the team read that version of the article and signed it off on that date. The sign-off is tied to the exact text they read. If the article is changed afterwards, the line is removed automatically until someone reviews it again, so the line never vouches for words the reviewer did not see.

Keeping articles current

Tax rules change every year. Articles show the date they were last updated, and we revisit them when the law or its application changes.

Reporting an error

If you believe something in one of our articles is wrong or out of date, please tell us through our contact page and name the article. We will check it against the source and correct it if we got it wrong.

Our articles explain how the rules work in general. They are not advice for your own situation, which depends on facts an article cannot know. To discuss yours, book a consultation.