Italian Supreme Court clarifies taxation of capital gains effectively connected to an Italian permanent establishment arising from the alienation of immovable properties in the state of residence electrónico Mario Tenore and Paolo Arginelli
By: Tenore, Mario
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Contributor(s): Arginelli, Paolo.
Material type: 
ArticlePublisher: 2021Subject(s): ESTABLECIMIENTO PERMANENTE | PROPIEDAD INMOBILIARIA | RENDIMIENTOS DE CAPITAL | RESIDENCIA FISCAL | IMPUESTOS | ITALIA | JURISPRUDENCIA
In:
Bulletin for International Taxation v. 75, n. 6, June 2021, p. 294-301Summary: The authors report on an Italian Supreme Court decision that clarifies the taxation of capital gains effectively connected to an Italian permanent establishment but arising from the alienation of immovable property situated in the state of residence, under the Egypt-Italy Income Tax Treaty (1979).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/6-1 (Browse shelf) | Available | BIT/2021/6-1 |
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Disponible también en formato electrónico.
Resumen.
The authors report on an Italian Supreme Court decision that clarifies the taxation of capital gains effectively connected to an Italian permanent establishment but arising from the alienation of immovable property situated in the state of residence, under the Egypt-Italy Income Tax Treaty (1979).
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