| 000 | 01439nab#a2200277#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190816110625.0 | ||
| 008 | 170517s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aValente, Piergiorgio _944592 |
|
| 245 |
_aItalian tax authorities action against fictitious corporate tax residence _c di Piergiorgio Valente |
||
| 260 | _c2017 | ||
| 500 | _aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen. | ||
| 650 | 4 |
_aRESIDENCIA FISCAL _948282 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aITALIA _947518 |
|
| 520 | _aFictitious 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. | ||
| 650 | 4 |
_948454 _aSOCIEDADES |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_tIntertax _gv. 45, n. 4, March 2017, p. 353-360 |
|
| 942 | _cART | ||
| 942 | _z147944 | ||
| 999 |
_c95141 _d95141 |
||