Permanent Establishment Art 5 OECD

Income Tax Law
Italy
Fictitious foreign company residency is an elusive phenomenon that consists in the dissociation between the formal and the effective residence of legal entities. It entails various consequences in the fiscal,...
Permanent Establishment Art 5 OECD
Italy
The Tax residence's regime of legal entities in Italy has been amended by Legislative Decree No. 209/2023. The amendments concern the connecting factors, provided as alternatives, for the attribution of...
Permanent Establishment Art 5 OECD
Italy
A person who acts on behalf of a foreign enterprise and habitually concludes contracts or acts for that purpose, can give rise to an agency permanent establishment in Italy, according...
Permanent Establishment Art 5 OECD
Italy
For a permanent establishment to be constituted, there are a number of conditions that must be met and need to be verified in each single case. According to the Italian...
Permanent Establishment Art 5 OECD
Italy
Guide on Permanent Establishment in Italy: definition, what creates a PE, taxation of permanent establishments in Italy....

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