Italy: Italian ruling on attribution of profits to permanent establishments

• Autores: Raffaele Russo
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 8, 2005, págs. 353-355
• Idioma: inglés
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• Resumen

  • Details and comments are provided on Ruling no. 69 of 1 June 2005 regarding the attribution of profits to a foreign permanent establishment for Italian tax purposes. The Ruling contains interesting views on the relationship between the tax treaty and the unilateral double taxation relief methods