The author in this chapter of the book analyzes the Supreme Court decision No. 5649 delivered on 20 March 2015 which deals with the existence of a permanent establishment (PE) (stabile organizzazione occulta) in Italy of a non-resident company.
Maisto, G., Italy: is there a permanent establishment?, in Peter Essers, E. K. D. S. M. L. J. O. P. P. A. R. J. S. C. S. A. S. (ed.), Tax Treaty case Law around the Globe 2016, International Bureau of Fiscal Documentation, Amsterdam 2016: 105- 109 [http://hdl.handle.net/10807/109446]
Italy: is there a permanent establishment?
Maisto, Guglielmo
2016
Abstract
The author in this chapter of the book analyzes the Supreme Court decision No. 5649 delivered on 20 March 2015 which deals with the existence of a permanent establishment (PE) (stabile organizzazione occulta) in Italy of a non-resident company.
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