the tax jurisdiction of State spatially limited? In our opinion, the answer is positive. Indeed both legislative (subject of this article) and executive
Article 8 OECD Model Convention (shipping, inland waterways transport and air transport) constitutes a lex specialis which applies in lieu of the
This article deals with the tax treatment of dividends distributed by a German corporate subsidiary to its Italian corporate parent company in the
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
Accademia della crusca
