| 000 | 00940nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c144300 _d144300 |
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| 003 | ES-MaIEF | ||
| 005 | 20220804121048.0 | ||
| 007 | ta | ||
| 008 | 210615t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _cES-MaIEF |
||
| 100 | 1 |
_aLetizia, Giulia _960582 |
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| 245 | 3 |
_aAn Italian perspective on conflicts of qualification _c by Giulia Letizia |
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| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_948469 _aSOCIEDADES EXTRANJERAS |
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| 650 | 4 |
_965151 _aTAX RULINGS |
|
| 650 | 4 |
_947518 _aITALIA |
|
| 773 | 0 |
_9165175 _oOP 138-Bis/2021/101/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 3, January 18 2021, p. 315-321 |
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| 942 | _cART | ||