Raffaele Russo, Edoardo Pedrazzini
Abstract
In this article, the authors address the concept of a permanent establishment for Italian tax purposes, taking into account domestic law and Italy's tax treaty network. The various sections of the article include the relevant tax authority pronouncements. A special section considers landmark tax cases.
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In this article, the authors address the concept of a permanent establishment for Italian tax purposes, taking into account domestic law and Italy's tax treaty network. The various sections of the article include the relevant tax authority pronouncements. A special section considers landmark tax cases.
Key concepts: Tax treaty, Tax law, Section (typography), Double taxation, Law, Law and economics, Political science, Landmark