Italian Supreme Court Clarifies Taxation of Capital Gains Effectively Connected to an Italian Permanent Establishment Arising from the Alienation of Immovable Properties in the State of Residence

Mario Tenore, Paolo Arginelli

Risultato della ricerca: Contributo in rivistaArticolo in rivistapeer review

Abstract

In this contribution, the authors report on an Italian Supreme Court decision that clarifies the taxation of capital gains effectively connected to an Italian permanent establishment but arising from the alienation of immovable property situated in the state of residence, under the Egypt-Italy Income Tax Treaty (1979).
Lingua originaleEnglish
pagine (da-a)294-301
Numero di pagine8
RivistaBulletin for International Taxation
Volume2021
Stato di pubblicazionePubblicato - 2021

Keywords

  • Capital gains
  • Immovable property
  • Permanent establishment

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