The contribution analyzes an Italian tax court decision dealing with the fragmentation of activities in the context of the PE provision included in the OECD Model-compliant Italian tax treaties.
Arginelli, P., Maisto, G., Italy: the fragmented road transportation activity case, in Kemmeren, E. E. A. (ed.), Tax treaty Case law around the Globe 2018, International Bureau of Fiscal Documentation, Amsterdam 2019: 107- 111 [http://hdl.handle.net/10807/144369]
Italy: the fragmented road transportation activity case
Arginelli, Paolo;Maisto, Guglielmo
2019
Abstract
The contribution analyzes an Italian tax court decision dealing with the fragmentation of activities in the context of the PE provision included in the OECD Model-compliant Italian tax treaties.
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