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Data di pubblicazione Titolo Autore(i) File
1-gen-2021 Italian Supreme Court Clarifies Taxation of Capital Gains Effectively Connected to an Italian Permanent Establishment Arising from the Alienation of Immovable Properties in the State of Residence Arginelli, Paolo; Tenore, Mario
1-gen-2020 Italian Supreme Court deals with the notion of preparatory and auxiliary activities for the purpose of establishing the existence of a permanent establishment in Italy and determining its taxable profits Arginelli, Paolo
1-gen-2018 Italian Supreme Court rules that income received by fashion models falls outside the scope of article 17 OECD MC Arginelli, Paolo
1-gen-2022 Italy - Global Tax Treaty Commentaries – Country Policy & Practice - Country Tax Guides Arginelli, Paolo; Tenore, Mario
1-gen-2021 Italy - Special Tax Regime Applicable to Contributions of Controlling and “Qualifying” Participations in Italy: Recent Developments. Allena, Marco
1-gen-1993 Italy Approves Legislative Decree Implementing EC Mergers Directive Maisto, Guglielmo
1-gen-2021 Italy: Applicability of Article 10 of the Italy-Japan Income Tax Treaty to Italian-Source Dividends Paid to a Japanese Pension Fund through Certain US Limited Partnerships Arginelli, Paolo; Maisto, Guglielmo
1-gen-2015 Italy: C-194/15; Baudinet and Others Maisto, Guglielmo
1-gen-2020 Italy: Cadeddu (C-667/17); HB v INPS and IC v INPS (C-168/19 and C-169/19); Société Génerale (C-565/18) Arginelli, Paolo
1-gen-2018 Italy: Cases on the application of the ne bis in indem principle, Menci (C-524/15) Orsi and Baldetti (C-217/15 and C-350/15) and Bisignani (C-125/17) on Italian Reporting Obligations Maisto, Guglielmo
1-gen-2016 Italy: is there a permanent establishment? Maisto, Guglielmo
1-gen-2014 Italy: Italian PE of Slovenian Citizen who acted as Tourist Intermediary for a Slovenian Ski Club Maisto, Guglielmo
1-gen-2019 Italy: Menci (C-524/15) on the ne bis in idem principle, and Bisignani (C-125/17) on Italian Foreign Assets Reporting Obligations Arginelli, Paolo
1-gen-2021 Italy: Rules Governing the Taxation of Intra-Group Dividends Paid by a German Subsidiary Company to an Italian Parent Company Arginelli, Paolo; Maisto, Guglielmo
1-gen-2019 Italy: the fragmented road transportation activity case Arginelli, Paolo; Maisto, Guglielmo
1-gen-2019 Italy: the Shipbuilder’s subcontractor case Arginelli, Paolo; Maisto, Guglielmo
1-gen-2023 Iva, irrilevanza (potenziale) dell’abuso e limiti alla competenza della CGUE: il “caso Duodecad” Purpura, Andrea
1-gen-2007 Judicial errors under tax treaties and their remedies Maisto, Guglielmo
1-gen-2008 The jurisdictional protection of the taxpayer: a comparison between Italian and French legal system Quattrocchi, Andrea; Quasso, Alberto
1-gen-2023 Just a Brick in the Wall: Why Italy is Violating Council Directive 2008/7/EC in the Pending Ente Cambiano Case Arginelli, Paolo
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