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

Guglielmo Maisto

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

Guglielmo Maisto

Università Cattolica del Sacro Cuore

Research output: Chapter in Book/Report/Conference proceeding › Chapter

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

Original language	English
Title of host publication	Tax Treaty Case Law around the Globe 2014
Editors	Peter Essers
Pages	17-21
Number of pages	5
Publication status	Published - 2014

Keywords

inglese
international tax

Cite this

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AB - 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

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KW - inglese

KW - international tax

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BT - Tax Treaty Case Law around the Globe 2014

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ER -

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

Abstract

Keywords

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