Abstract
This article considers some of the main features of Italy’s tax policies and practices regarding the taxation of permanent establishments (PEs). Specifically, the article discusses the definition of PE in domestic law and tax treaties and sets out Italy’s approach to attributing profits to PEs.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
