Is a State free to tax any good, any income of a taxpayer whatever its connection with this good, this income or this taxpayer? In other words, is
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This essay concerns the negative integration as European tax harmonization policy in the field of direct taxes. The Author highlights how a negative
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The aim of this artiche il sto analyze the relationship between OECD Model tax convention and trust. Although trusts are widely used in international
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This article deals with the tax treatment of dividends distributed by a German corporate subsidiary to its Italian corporate parent company in the
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markets have become much more efficient than in the past and can become even more efficient if governments take their regulatory role seriously. This
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Human relations and market exachanges are instruments to increase private welfare and, potentially, social welfare. This outcome can be pursued only
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This article analyses, under a legal and economic point of view, the recent developments in the public transport sector in Italy after the reform of
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technology balance of payments is chronically negative. This study esplores one of the possible causes of the poor technology transfer between public
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normality within this harassed area of Europe.
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Accademia della crusca
