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The “construction site” and “service” PE in the Italian Tax Treaties (Italian only)
The "construction site" and "service" PE in the Italian
Lack of source country- residence country tax coordination and double taxation
Lack of source country- residence country tax coordination and double
The special regime for new residents and the opportunity for legislative ratification of administrative clarifications (Italian only)
The special regime for new residents and the opportunity
Bilateral treaties between EU states: the notion of “participatory loan” in the Austria-Germany Tax Treaty (Italian only)
Bilateral treaties between EU states: the notion of "participatory
Acquisition Financing
Acquisition Financing ROLLE G., Acquisition financing, in
Dividends from privileged tax regimes, cfc regime and indirect tax credit (Italian only)
Dividends from privileged tax regimes, cfc regime and indirect
Hybrid transactions in the form of loans
Hybrid transactions in the form of loans
The taxation of capital gains of non-residents and the constraints of European Union law (Italian only)
The taxation of capital gains of non-residents and the
Income tax consequences for foreign service providers
Income tax consequences for foreign service providers
The taxation of the income of PEs in Italy of non-resident CIT entities (Italian only)
The taxation of the income of PEs in Italy
Dual Resident Companies and credit for taxes paid in foreign countries (Italian only)
Dual Resident Companies and credit for taxes paid in
The settlement of taxes from “voluntary disclosure” and the reimbursement of the Euro-withholding tax (Italian only)
The settlement of taxes from "voluntary disclosure" and the
