Italian Tax Consequences of Permanent Establishments

Journal
Romano, C.; Russo, R. (Raffaele)
Italy
Bulletin for International Taxation 2010 (Volume 64), No. 8/9
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.