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

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