Permanent establishments under Italian tax law: an overview

• Autores: Raffaele Russo, Edoardo Pedrazzini
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 8-9, 2007, págs. 389-397
• Idioma: inglés
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• Resumen

  • 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.