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.
| Original language | English |
|---|---|
| Title of host publication | Tax treaty Case law around the Globe 2018 |
| Editors | E.C.C.M. et al. Kemmeren |
| Pages | 107-111 |
| Number of pages | 5 |
| Publication status | Published - 2019 |
Keywords
- oecd model