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
This article deals with the tax treatment of dividends distributed by a German corporate subsidiary to its Italian corporate parent company in the
markets have become much more efficient than in the past and can become even more efficient if governments take their regulatory role seriously. This
Human relations and market exachanges are instruments to increase private welfare and, potentially, social welfare. This outcome can be pursued only
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
technology balance of payments is chronically negative. This study esplores one of the possible causes of the poor technology transfer between public
normality within this harassed area of Europe.
Accademia della crusca
