Italian tax authorities action against fictitious corporate tax residence di Piergiorgio Valente
By: Valente, Piergiorgio
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Material type: 
ArticlePublisher: 2017Subject(s): RESIDENCIA FISCAL | EVASION FISCAL | PREVENCIÓN | ITALIA | SOCIEDADES | ELUSION FISCAL
In:
Intertax v. 45, n. 4, March 2017, p. 353-360Summary: Fictitious corporate tax residence is a primary concern for States, in view of the fact that it impacts - directly and incisively - on States' taxing rights, and also since it is known to trigger double taxation as well as double non-taxation phenomena. Based on the above, it is quite evident that to counter such phenomena, a coordinated approach at international level is altogether imperative, especially since regulation of tax aspects has been playing an increasingly central role in debates and discussions between and among Tax Authorities, and international institutions.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2017/4-7 (Browse shelf) | Available | OP 2141/2017/4-7 |
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Fictitious corporate tax residence is a primary concern for States, in view of the fact that it impacts - directly and incisively - on States' taxing rights, and also since it is known to trigger double taxation as well as double non-taxation phenomena. Based on the above, it is quite evident that to counter such phenomena, a coordinated approach at international level is altogether imperative, especially since regulation of tax aspects has been playing an increasingly central role in debates and discussions between and among Tax Authorities, and international institutions.
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