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.
| Original language | English |
|---|---|
| Title of host publication | Tax Treaty case Law around the Globe 2016 |
| Editors | Eric Kemmeren, Daniel Smit, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck Peter Essers |
| Pages | 105-109 |
| Number of pages | 5 |
| Publication status | Published - 2016 |
Keywords
- permanent establishment