Výsledky vyhledávání - "Carla De Pietro"

The GloBE Income Inclusion Rule and Its Global Character: Complexities Underlying Its Fully Effective Application

Autor: Carla De Pietro

Publikováno v: Tilburg University-PURE
EC Tax Review, 30(5-6), 220-235. KLUWER LAW INT

This article focuses on the complex challenges affecting the relationship between different tax systems (national, international and EU) within a context, like the current GloBE project, which is looking for appropriate tax measures applying on a glo

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b49e926ae8c46abaebdec38a8557b2b2
https://doi.org/10.54648/ecta2021023

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Elektronická kniha

A Journey Through European and International Taxation : Liber Amicorum in Honour of Peter Essers

Autor: Carla De Pietro, Cees Peters, Eric Kemmeren

To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always inte

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Tax abuse and legal pluralism: Towards concrete solutions leading to coordination between international Tax Treaty Law and EU Tax Law

Autor: Carla De Pietro

Publikováno v: EC Tax Review, 29(2), 84-96. KLUWER LAW INT

As will be demonstrated in this article, the concepts of abuse adopted at EU and OECD level do not coincide completely. As a result of these differences, conflicts may concretely arise between the EU and international obligations held by the same EU

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::70bbf4253040a55b1446aea90af80ffa
https://research.tilburguniversity.edu/en/publications/3cf0d83d-890e-42eb-a94b-d4df43b40560

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Beneficial ownership, tax abuse and legal pluralism: An analysis in light of the CJEU’s judgment concerning the Danish cases on interest

Autor: Carla De Pietro

Publikováno v: Intertax, 48(12), 1075-1086. Kluwer Law International

The complex interconnections characterizing the relationship between the international tax treaty law system and the EU tax law system increasingly require attention. Accordingly, within the framework of this article, the judgment of the EU Court of

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::68120a1c67cc87050c25cb746b87fa59
https://research.tilburguniversity.edu/en/publications/984bdb6a-cbaf-40ab-b809-c62e68a41f7f

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New Perspectives on Fiscal State Aid : Legitimacy and Effectiveness of Fiscal State Aid Control

Autor: Carla De Pietro

New Perspectives on Fiscal State Aid Legitimacy and Effectiveness of Fiscal State Aid Control Edited by Carla De Pietro Based on a project co-funded by the European Commission, this book focuses on fiscal state aid – an increasingly important topic

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Tax Treaty Override

Autor: Carla De Pietro

The term èˆ–treaty overrideèˆ— has acquired a specific connotation for tax treaty purposes, which requires an in-depth analysis. There is a tendency for domestic legislation to be passed (or court cases decided) which may override provisions

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Reverse charge e limiti di detrazione nell'IVA

Autor: Carla De Pietro

Publikováno v: Tilburg University-PURE

L'articolo commenta l'importante decisione della Corte di Giustizia relativa alla causa Ecotrade, in materia di reverse charge e detraibilità IVA. In particolare viene discussa, in relazione ad una prassi dell'Amministrazione finanziaria italiana, l

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::e968df06203cf1a02707777f1f545483
https://research.tilburguniversity.edu/en/publications/c3c63b2d-71c0-4cb9-90f8-a930ab3dab5f

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