The paper analyzes the notion of residence provided for by Italian domestic law, doctrine and jurisprudence. It also analyses the issue of the interaction of the residence concept with that of “management and coordination” which is a typical feature of multinational group of enterprises. More precisely, an analysis has been conducted in order to ascertain if and in what measure the “management and coordination” feature may have an impact on the issue of residence as interpreted in Italy. The analysis also concern the notion of residence in the context of the OECD Model to conclude that this notion mainly rests on the requirement of the liability to tax. Particular emphasis has been given to the ascertainment of the true meaning of the con...
The aim of this article is to investigate the nature and the specificities of a new status that, as ...
In una recente sentenza la Commissione tributaria regionale dell’Emilia Romagna (n. 1896/18) prende ...
This paper focuses on the foreign tax credit quantitative limitations under the Italian double taxat...
Fiscal residence of companies is a very complex issue, mainly due to the fact that we have to deal ...
The provisions found in the Italy-France double taxation convention in respect of the residence of i...
Lo scritto affronta le problematiche relative al trattamento fiscale delle royalties nel sistema tr...
Residenza e stabile organizzazione sono temi collegati sebbene, nella prospettiva di un unico Stato,...
Under Italian law the permanent establishment (“p.e.”) plays a role in a number of taxes, although i...
This article provides critical reflections on the 2017 revision of article 4(3) of the OECD Model Co...
Il capitolo analizza, seguendo un metodo comparativo, l'applicazione dei criteri di collegamento soc...
L' articolo, dopo aver esaminato le possibilità di conflitti irrisolti di residenza fiscale derivant...
The book addresses the issue of residence of companies for tax purposes and in particular concerns t...
Abstract The taxation of the owner-occupied house – the “principal dwelling”– was a recurrent centr...
The preliminary ruling reference (C-194/15) from the Provincial Tax Court of Turin raises the issue ...
The article explores the Italian tax implication of different hypothesis of corporate expatriation, ...
The aim of this article is to investigate the nature and the specificities of a new status that, as ...
In una recente sentenza la Commissione tributaria regionale dell’Emilia Romagna (n. 1896/18) prende ...
This paper focuses on the foreign tax credit quantitative limitations under the Italian double taxat...
Fiscal residence of companies is a very complex issue, mainly due to the fact that we have to deal ...
The provisions found in the Italy-France double taxation convention in respect of the residence of i...
Lo scritto affronta le problematiche relative al trattamento fiscale delle royalties nel sistema tr...
Residenza e stabile organizzazione sono temi collegati sebbene, nella prospettiva di un unico Stato,...
Under Italian law the permanent establishment (“p.e.”) plays a role in a number of taxes, although i...
This article provides critical reflections on the 2017 revision of article 4(3) of the OECD Model Co...
Il capitolo analizza, seguendo un metodo comparativo, l'applicazione dei criteri di collegamento soc...
L' articolo, dopo aver esaminato le possibilità di conflitti irrisolti di residenza fiscale derivant...
The book addresses the issue of residence of companies for tax purposes and in particular concerns t...
Abstract The taxation of the owner-occupied house – the “principal dwelling”– was a recurrent centr...
The preliminary ruling reference (C-194/15) from the Provincial Tax Court of Turin raises the issue ...
The article explores the Italian tax implication of different hypothesis of corporate expatriation, ...
The aim of this article is to investigate the nature and the specificities of a new status that, as ...
In una recente sentenza la Commissione tributaria regionale dell’Emilia Romagna (n. 1896/18) prende ...
This paper focuses on the foreign tax credit quantitative limitations under the Italian double taxat...