person for treaty pruposes ando of beneficia owner, under the hypothesis that there is non personification of trust fund. It is also discussed an
authors conclude that there are no reason to deny the simultaneous application of the German rules implementing the "parent-subsidiary" directive and
"There is a lot of confusion in the public debite on what the level of public spending should be in Italy and elsewhere. On the basis of existing
but to protect incumbents: there are still too many obligations to be observed which do not allow the competitive mechanism to work effectively.