The Resource Italian ruling on attribution of profits to permanent establishments

Italian ruling on attribution of profits to permanent establishments

Label
Italian ruling on attribution of profits to permanent establishments
Title
Italian ruling on attribution of profits to permanent establishments
Creator
Subject
Language
eng
Summary
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
Citation source
In: European taxation. - Amsterdam. - Vol. 45 (2005),
http://library.link/vocab/creatorName
Russo, R. (Raffaele)
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • allocation of profits
  • tax treaty
  • double taxation relief
  • PE
Label
Italian ruling on attribution of profits to permanent establishments
Instantiates
Publication
Label
Italian ruling on attribution of profits to permanent establishments
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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