person for treaty pruposes ando of beneficia owner, under the hypothesis that there is non personification of trust fund. It is also discussed an
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by other enterprises under particular arrangements. Another case would be that of an enterprise which sells tickets on behalf of other companies, for
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light of article 24 of the double tax treaty currently in force between Italy and Germany. In particular, it is under exam the possibility to apply, to
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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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Accademia della crusca
