An Italian perspective on conflicts of qualification by Giulia Letizia
By: Letizia, Giulia
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Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Artículos | IEF | IEF | OP 138-B/2021/101/3-4 (Browse shelf) | Available | OP 138-B/2021/101/3-4 |
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OP 138-B/2021/101/3-1 Montréal | OP 138-B/2021/101/3-2 Transfer pricing benchmark | OP 138-B/2021/101/3-3 Taxing the indirect transfer of Colombian assets | OP 138-B/2021/101/3-4 An Italian perspective on conflicts of qualification | OP 138-B/2021/101/3-5 EU customs valuation and payments related to exclusive distribution rights | OP 138-B/2021/101/3-6 The draft toolkit on tax treaty negotiation | OP 138-B/2021/101/4-1 U.S. tax review |
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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