Piergiorgio Valente

Author: Piergiorgio Valente This volume provides a detailed analysis of the issues of companies’ tax residence and fictitious foreign residence by offering normative, interpretative, and case-law references and assessing the impact of parent companies’ leadership and coordination activities. The book…

Author: Piergiorgio Valente Bilateral treaties against double taxation represent a topical theme for current and future international tax scenarios. Within a global competitive arena, the safeguard of income flows by the Tax Authorities assumes a particularly significant role as to…