DEVELOPMENT OF ANTI-AVOIDANCE RULES WITH RESPECT TO CORPORATE REORGANIZATIONS

EC UPDATE - WHAT'S GOING ON IN ... - ITALY: THE NEW SAN MARINO-ITALY TAX TREATY - The authors describe the significance and unique features of San Marino's first tax treaty.

Valente, Piergiorgio, (2002)

ARTICLES - INTERNATIONAL - THE NEW ITALY -- US TAX TREATY - The authors examine the new Italy -- US tax treaty, which, among other things, clarifies the issue of tax credits deriving from IRAP paid in Italy to offset taxes due in the United States and introduces an LOB provision in Article 2 of the protocol

Valente, Piergiorgio, (2000)

PARTE PRIMA - APPUNTI E RASSEGNE - Ipotesi di tassazione del reddito transnazionale in Internet

Valente, Piergiorgio, (1998)