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
context, the OECD Model and its Commentary still do not give any guideline for the application of tax treaties to trust related income. Some
This article deals with the tax treatment of dividends distributed by a German corporate subsidiary to its Italian corporate parent company in the
would make possible for the government to focus its activity in areas where its role is genuinely needed, rather than in areas determined by past and
innovation represents a profitable way to manage scarce resources, but its advantages should be balanced with potential risks over future budget years
, the article provides an overview on the complex legal framework, which regulates the sector at the moment, in order to estimate its pro-competitive