Introduction of new taxes and restrictions imposed by tax treaties: the case of the tax on digital services (Italian only) Tullia2023-03-27T10:26:13+00:00July 2nd, 2020|
Transfer of permanent establishment and taxation of shareholdings between EU regulations and national interpretation (Italian only) Tullia2022-10-05T13:38:34+00:00November 11th, 2019|
The Tax Dispute Settlement Directive: a solution to all double taxation cases in the EU? (Italian only) Tullia2022-10-05T13:39:11+00:00December 3rd, 2018|
Adaptation to the ATAD regulations of the internal rules on CFCs, foreign dividends and capital gains on equity investments (Italian only) Tullia2022-10-10T09:40:33+00:00November 5th, 2018|
ATAD and CFC. The need for a reform between minimum harmonization and freedom of the internal market (Italian only) Tullia2022-10-05T13:40:51+00:00September 10th, 2018|
The “construction site” and “service” PE in the Italian Tax Treaties (Italian only) Tullia2023-03-27T10:27:23+00:00June 8th, 2018|
Lack of source country- residence country tax coordination and double taxation Tullia2022-06-20T10:34:12+00:00June 1st, 2018|
The special regime for new residents and the opportunity for legislative ratification of administrative clarifications (Italian only) Tullia2023-03-27T10:27:59+00:00May 11th, 2018|
Bilateral treaties between EU states: the notion of “participatory loan” in the Austria-Germany Tax Treaty (Italian only) Tullia2023-03-27T10:28:43+00:00May 2nd, 2018|
