Regime delle royalties corrisposte a imprese non residenti ed in particolare sulla inconfigurabilità della licenziataria-sussidiaria quale stabile organizzazione

Guglielmo Maisto

Regime delle royalties corrisposte a imprese non residenti ed in particolare sulla inconfigurabilità della licenziataria-sussidiaria quale stabile organizzazione

Translated title of the contribution: [Autom. eng. transl.] Royalties regime paid to non-resident companies and in particular on the inconfigurability of the licensee-subsidiary as a permanent establishment

Guglielmo Maisto

Università Cattolica del Sacro Cuore

Research output: Contribution to journal › Article

Abstract

Whether and to what extent the subsidiary paying royalties to its parent can be deemed to constitute a permanent establishment of the latter

Translated title of the contribution	[Autom. eng. transl.] Royalties regime paid to non-resident companies and in particular on the inconfigurability of the licensee-subsidiary as a permanent establishment
Original language	Italian
Pages (from-to)	617-643
Number of pages	27
Journal	DIRITTO E PRATICA TRIBUTARIA
Publication status	Published - 1983

Keywords

royalties

Cite this

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title = "Regime delle royalties corrisposte a imprese non residenti ed in particolare sulla inconfigurabilit{\`a} della licenziataria-sussidiaria quale stabile organizzazione",

abstract = "Whether and to what extent the subsidiary paying royalties to its parent can be deemed to constitute a permanent establishment of the latter",

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author = "Guglielmo Maisto",

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T1 - Regime delle royalties corrisposte a imprese non residenti ed in particolare sulla inconfigurabilità della licenziataria-sussidiaria quale stabile organizzazione

AU - Maisto, Guglielmo

PY - 1983

Y1 - 1983

N2 - Whether and to what extent the subsidiary paying royalties to its parent can be deemed to constitute a permanent establishment of the latter

AB - Whether and to what extent the subsidiary paying royalties to its parent can be deemed to constitute a permanent establishment of the latter

KW - royalties

UR - http://hdl.handle.net/10807/23292

M3 - Articolo in rivista

SN - 0012-3447

SP - 617

EP - 643

JO - DIRITTO E PRATICA TRIBUTARIA

JF - DIRITTO E PRATICA TRIBUTARIA

ER -

Regime delle royalties corrisposte a imprese non residenti ed in particolare sulla inconfigurabilità della licenziataria-sussidiaria quale stabile organizzazione

Abstract

Keywords

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