E-KNOWLEDGE: from Key-asset to Corporate Software. Updates, Perspectives and Developments
Authors: Piergiorgio Valente, Antonella Della Rovere and Filippo La Noce
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Taxation in the International Market and Commission Communication n° 582
The future of the corporate income tax system has now been discussed for a very long time in the European Communities. Any consideration relating to the direct taxation in the EC cannot elude the fact that strong differences still persist…
The New San Marino-Italy Tax Treaty
In data 21.3.2002, tra la Repubblica di San Marino e l’Italia, è stata firmata una convenzione contro le doppie imposizioni. La firma può essere vista come un passo avanti nelle relazioni tra i due Stati e come un risultato della…
INTERNET: Legal and Fiscal Aspects of E-commerce, Vol. I e Vol. 2
Authors: Piergiorgio Valente and Franco Roccatagliata…
INTERNATIONAL TAX COMPETITION
Authors: Piergiorgio Valente, Franco Roccatagliata and Giovanni Rolle…
Italy: New CFC Legislation
New provisions concerning the taxation of income generated by Controlled (CFC Legislation) have recently been introduced. Indeed, two different bills of law were presented to Parliament on 15 November 1999 and 15 march 2000. The latter was approved, with certain…
THE INVISIBLE BUSINESS
Author: Piergiorgio Valente…
CONTROLLED FOREIGN COMPANIES: Tools for Contrasting International Tax Avoidance
Author: Piergiorgio Valente…