Verso l'opzione per la "tonnage tax"
International tax planning and electronic commerce
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
This essay concerns the negative integration as European tax harmonization policy in the field of direct taxes. The Author highlights how a negative
The aim of this artiche il sto analyze the relationship between OECD Model tax convention and trust. Although trusts are widely used in international
The international tax ruling
This article deals with the tax treatment of dividends distributed by a German corporate subsidiary to its Italian corporate parent company in the
del foreign tax credit, premessa; il calcolo del credito d'imposta; la quota di imposta italiana rilevante ai fini del calcolo (Michele Aprile
esteri ed exit tax (Raffaello Lupi).
La tonnage tax e i soggetti non residenti
L'argomento viene approfondito nei seguenti aspetti: soggetti non residenti e "tonnage tax", un'esclusione ingiustificata (Luca Miele, Eliana