Brevi riflessioni sul concetto di residenza fiscale di società ed enti nel diritto interno e convenzionale

Translated title of the contribution: [Autom. eng. transl.] Brief reflections on the concept of tax residence of companies and entities in domestic and conventional law

Guglielmo Maisto

Research output: Contribution to journalArticle

Abstract

In this article, the criteria to determine the State of residence of companies for income tax purposes under Italian domestic tax law and tax treaties are analysed
Translated title of the contribution[Autom. eng. transl.] Brief reflections on the concept of tax residence of companies and entities in domestic and conventional law
Original languageItalian
Pages (from-to)1358-1365
Number of pages8
JournalDIRITTO E PRATICA TRIBUTARIA
Publication statusPublished - 1988

Keywords

  • residenza fiscale

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