The Resource Private equity funds, permanent establishments and Italian operations

Private equity funds, permanent establishments and Italian operations

Label
Private equity funds, permanent establishments and Italian operations
Title
Private equity funds, permanent establishments and Italian operations
Creator
Subject
Language
eng
Summary
This article first considers the implications of the recent Philip Morris case and undertakes an in-depth investigation of the legal structure and operations of private equity funds in Italy. In relation to this, the author then analyses the circumstances under which, according to Italian and international tax rules, a non-resident person may be deemed to have a permanent establishment (PE) in Italy. Finally, the implications of the allocation of profits to a PE are considered
Citation source
In: European taxation. - Amsterdam. - Vol. 47 (2007),
http://library.link/vocab/creatorName
Cacciapuoti, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • private equity
  • PE
  • allocation of profits
  • case law
Label
Private equity funds, permanent establishments and Italian operations
Instantiates
Publication
Label
Private equity funds, permanent establishments and Italian operations
Publication

Library Locations

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