Italy: the fragmented road transportation activity case

Paolo Arginelli; Guglielmo Maisto

Italy: the fragmented road transportation activity case

Paolo Arginelli, Guglielmo Maisto

Università Cattolica del Sacro Cuore

Risultato della ricerca: Contributo in libro › Capitolo

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.

Lingua originale	Inglese
Titolo della pubblicazione ospite	Tax treaty Case law around the Globe 2018
Editor	E.C.C.M. et al. Kemmeren
Pagine	107-111
Numero di pagine	5
Stato di pubblicazione	Pubblicato - 2019

Keywords

oecd model

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title = "Italy: the fragmented road transportation activity case",

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.",

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BT - Tax treaty Case law around the Globe 2018

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Italy: the fragmented road transportation activity case

Abstract

Keywords

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