i contratti di Application service provisioning. La stretta correlazione tra le necessità informatiche e l'alta tecnologia delle imprese che sono in
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context, the OECD Model and its Commentary still do not give any guideline for the application of tax treaties to trust related income. Some
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of application of article 8, being strictly connected to the operation of ships and aircraft in international traffic. The OECD Commission for Fiscal
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article 24 of the treaty. This, resulting in the non application of any withholding tax in Germany and in the total exemption in Italy, with the final
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disclosure ante e post il primo esercizio di applicazione obbligatoria (c.d. "first time application"). In ultimo, si anticipa che i risultati dello
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it. They have repeatedly found that the procedure leading to the application of targeted sanctions lacks procedural fairness, inasmuch as it neglects
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