STABILE ORGANIZZAZIONE – Identificare le Patologie, Prevenire i Rischi, Gestire le Verifiche Fiscali
Authors: Piergiorgio Valente and Luigi Vinciguerra
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22.
10
2018
Centre of Vital Interests in the Residence of Individuals Between and Betwixt “Liquid” Income and Tax Nomadism
La residenza costituisce uno dei princìpi per l’applicazione della potestà impositiva da parte di uno Stato.
Il concetto di “residenza” assume una spiccata importanza nell’ordinamento tributario, sia perché rappresenta la relazione di collegamento con il territorio dello Stato sia in…
01.
09
2013
EXCHANGE OF INFORMATION TAX ASSESSMENTS: Practical Considerations
Authors: Piergiorgio Valente and Luigi Vinciguerra
The use of artificial structures or “constructions” and the exploitation of “disharmony” existing between national laws have the effect of exacerbating the loss of tax revenue. The fight against tax evasion and aggressive tax…
01.
06
2013
HIDDEN PERMANENT ESTABLISHMENT TAX ASSESSMENTS: Practical Considerations
Authors: Piergiorgio Valente and Luigi Vinciguerra
Non-resident foreign entities producing corporate income on Italian territory may register as permanent establishments (thus becoming fully subject to taxation in Italy) or may take a series of actions leading to the creation of…