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The Resource Manuale di fiscalità internazionale

Manuale di fiscalità internazionale

Label
Manuale di fiscalità internazionale
Title
Manuale di fiscalità internazionale
Creator
Contributor
Subject
Language
eng
Summary
This reference book on international taxation is divided into seven parts. The first part analyses the general principles of international taxation, and topics such as double taxation, tax treaties, international tax planning, anti-abuse measures, and base erosion and profit shifting (BEPS). The second part introduces the European dimension. The most important decisions of the European Court of Justice are explained, with their impact on national tax systems. The third part analyses the notion of residence and the tax aspects of income yielded in Italy and abroad by residents and non-residents, and also looks at dividends, interest, royalties, employment income, and income from immovable property. The fourth and fifth parts deal with special international themes in the Italian regulations. The sixth part examines the international aspects of VAT. The seventh part presents three actual tax audit cases in Italy concerning international tax evasion
http://bibfra.me/vocab/lite/collectionName
Manuale di fiscalità internazionale
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Italian
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Dragonetti, A
  • Piacentini, V
  • Sfondrini, A
Series statement
IPSOA Manuali
http://library.link/vocab/subjectName
  • international tax law
  • international taxation principles
  • tax treaty
  • BEPS Project (OECD)
  • non-discrimination
  • EU Directive
  • ECJ case law
  • residence principle of taxation
  • dividend
  • capital gains
  • interest
  • royalties
  • employment income
  • DST
  • partnership
  • PE
  • trust
  • transfer pricing
  • CFC
  • mutual assistance
  • VAT
  • e-commerce
  • case law
Label
Manuale di fiscalità internazionale
Instantiates
Publication
Edition
8th ed.
Extent
LXIII, 2686 p.
Isbn
9788821771217
Label
Manuale di fiscalità internazionale
Publication
Edition
8th ed.
Extent
LXIII, 2686 p.
Isbn
9788821771217

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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