The book provides a unique and comprehensive overview of international tax disputes on double tax conventions. The Author’s contribution analyses a decision of the Supreme Court of 17 January 2013, No. 1107. The judgment deals with the uncommon case of a sole entrepreneur, specifically a sky instructor, who has been deemed to conduct his own business in Italy through a PE. The contribution concerns the interpretation of provisions in article 5 of the Italy-Socialist Federal Republic of Yugoslavia Double Taxation Convention of 24 February 1982

Maisto, G., Italy: Italian PE of Slovenian Citizen who acted as Tourist Intermediary for a Slovenian Ski Club, in Essers, P. (ed.), Tax Treaty Case Law around the Globe 2014, International Bureau of Fiscal Documentation, Amsterdam 2014: 17- 21 [http://hdl.handle.net/10807/66051]

Italy: Italian PE of Slovenian Citizen who acted as Tourist Intermediary for a Slovenian Ski Club

Maisto, Guglielmo
2014

Abstract

The book provides a unique and comprehensive overview of international tax disputes on double tax conventions. The Author’s contribution analyses a decision of the Supreme Court of 17 January 2013, No. 1107. The judgment deals with the uncommon case of a sole entrepreneur, specifically a sky instructor, who has been deemed to conduct his own business in Italy through a PE. The contribution concerns the interpretation of provisions in article 5 of the Italy-Socialist Federal Republic of Yugoslavia Double Taxation Convention of 24 February 1982
Inglese
Tax Treaty Case Law around the Globe 2014
9789087222987
Maisto, G., Italy: Italian PE of Slovenian Citizen who acted as Tourist Intermediary for a Slovenian Ski Club, in Essers, P. (ed.), Tax Treaty Case Law around the Globe 2014, International Bureau of Fiscal Documentation, Amsterdam 2014: 17- 21 [http://hdl.handle.net/10807/66051]
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10807/66051
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