Italy: The evolving concept of "place of effective management" as a tie-breaker rule under the OECD Model Convention and Italian law

• Autores: Carlo Romano
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 9, 2001, págs. 339-343
• Idioma: inglés
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• Resumen

  • Italy's observations on the OECD Commentary in the context of an overview of domestic rules governing the residence of companies in Italy are examined.