tax (subject of the article published in JDI, 2004, vol. 4) jurisdictions of States are limited by the international law.
distortions forgets that direct taxes, in the consitutional structure of the EU Member States, are a very important instruments of economic anso social
The aim of this artiche il sto analyze the relationship between OECD Model tax convention and trust. Although trusts are widely used in international
authors conclude that there are no reason to deny the simultaneous application of the German rules implementing the "parent-subsidiary" directive and
more profitable investiment opportunities. Derivatives are an important example of innovation and their history can be dated back to the Ancient
Human relations and market exachanges are instruments to increase private welfare and, potentially, social welfare. This outcome can be pursued only
effectiveness. Then, some call for tenders are analysed in the way they are planned by local governments in the light of the economic literature and of
While Italy's R&D expenses as a percentage of GNP are among the lo west within the industrialized countries, the share financed by the government