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An Italian perspective on conflicts of qualification by Giulia Letizia

By: Letizia, Giulia.
Material type: ArticleArticlePublisher: 2021Subject(s): SOCIEDADES EXTRANJERAS | TAX RULINGS | ITALIA In: Tax Notes International v. 101, n. 3, January 18 2021, p. 315-321Summary: In this article, the author examines two recent Italian tax rulings on conflicts of qualifications and uses the example of non-U.S. entities investing in U.S. partnerships to highlight unanswered questions.
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OP 138-B/2021/101/3-4 (Browse shelf) Available OP 138-B/2021/101/3-4

Disponible también en formato electrónico.

Resumen.

In this article, the author examines two recent Italian tax rulings on conflicts of qualifications and uses the example of non-U.S. entities investing in U.S. partnerships to highlight unanswered questions.

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