UniSa - IRIS Institutional Research Information System

PISTONE, Pasquale
 Distribuzione geografica
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Continente #
NA - Nord America 15.850
EU - Europa 5.896
AS - Asia 4.584
SA - Sud America 857
AF - Africa 83
OC - Oceania 42
Continente sconosciuto - Info sul continente non disponibili 11
Totale 27.323
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Nazione #
US - Stati Uniti d'America 15.732
IT - Italia 2.204
CN - Cina 1.354
SG - Singapore 1.142
UA - Ucraina 1.122
HK - Hong Kong 824
BR - Brasile 669
VN - Vietnam 501
DE - Germania 496
RU - Federazione Russa 427
IE - Irlanda 395
TR - Turchia 302
FI - Finlandia 241
KR - Corea 215
SE - Svezia 167
AT - Austria 151
GB - Regno Unito 129
ES - Italia 108
NL - Olanda 93
FR - Francia 84
PT - Portogallo 70
CA - Canada 67
IN - India 63
ID - Indonesia 59
AR - Argentina 54
BE - Belgio 47
EC - Ecuador 42
CZ - Repubblica Ceca 35
MX - Messico 33
AU - Australia 29
JP - Giappone 29
ZA - Sudafrica 29
CL - Cile 28
CO - Colombia 24
PL - Polonia 20
CH - Svizzera 18
PE - Perù 18
RO - Romania 17
EG - Egitto 16
BD - Bangladesh 14
MA - Marocco 14
NZ - Nuova Zelanda 12
PY - Paraguay 11
PK - Pakistan 10
EU - Europa 9
IL - Israele 9
NO - Norvegia 9
GR - Grecia 8
IQ - Iraq 8
MT - Malta 8
HR - Croazia 7
HU - Ungheria 7
MY - Malesia 7
RS - Serbia 6
TN - Tunisia 6
UZ - Uzbekistan 6
VE - Venezuela 6
TH - Thailandia 5
BG - Bulgaria 4
DO - Repubblica Dominicana 4
HN - Honduras 4
IR - Iran 4
JO - Giordania 4
KE - Kenya 4
LT - Lituania 4
AE - Emirati Arabi Uniti 3
BY - Bielorussia 3
BZ - Belize 3
DK - Danimarca 3
KG - Kirghizistan 3
KZ - Kazakistan 3
MK - Macedonia 3
NG - Nigeria 3
NP - Nepal 3
TW - Taiwan 3
UY - Uruguay 3
AM - Armenia 2
AO - Angola 2
BO - Bolivia 2
BT - Bhutan 2
DZ - Algeria 2
LV - Lettonia 2
MD - Moldavia 2
PA - Panama 2
PH - Filippine 2
SK - Slovacchia (Repubblica Slovacca) 2
SN - Senegal 2
XK - ???statistics.table.value.countryCode.XK??? 2
AZ - Azerbaigian 1
BB - Barbados 1
BF - Burkina Faso 1
CI - Costa d'Avorio 1
CR - Costa Rica 1
DM - Dominica 1
EE - Estonia 1
GA - Gabon 1
JM - Giamaica 1
KW - Kuwait 1
LA - Repubblica Popolare Democratica del Laos 1
LB - Libano 1
Totale 27.313
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Città #
Ann Arbor 3.964
Wilmington 1.607
Jacksonville 1.407
Woodbridge 1.369
Chandler 1.166
Princeton 1.126
Houston 937
Hong Kong 818
Dallas 647
Ashburn 438
Singapore 394
Dublin 387
Dearborn 383
Nanjing 299
Dong Ket 298
Izmir 280
Mestre 273
Andover 272
Pellezzano 195
Milan 186
Moscow 151
Beijing 145
Vienna 124
Salerno 120
Redwood City 117
Fairfield 112
Hebei 103
Düsseldorf 98
Rome 94
Nanchang 91
Shenyang 85
Boardman 79
Changsha 71
Jiaxing 70
Ho Chi Minh City 69
São Paulo 69
Council Bluffs 64
Los Angeles 62
Florence 44
Hanoi 43
Tianjin 42
Seattle 41
New York 40
Norwalk 40
Cambridge 36
Spinea 36
San Diego 34
Naples 32
Padova 32
Brno 31
London 31
Bologna 30
Madrid 26
Tokyo 26
Palermo 25
Munich 24
Pune 24
Rio de Janeiro 24
Amsterdam 22
Santiago 22
Helsinki 19
Lisbon 19
Nuremberg 19
San Francisco 19
Curitiba 18
Des Moines 18
Jinan 18
Seoul 18
Chicago 17
Guangzhou 17
Belo Horizonte 16
Genoa 16
Montreal 16
Brescia 15
Cairo 15
Quito 15
Toronto 15
Brooklyn 14
Guayaquil 14
Haiphong 14
Boston 13
Brussels 13
Ottawa 13
Phoenix 13
Rotterdam 13
Sevilla 13
Atlanta 12
Johannesburg 12
Santa Clara 12
Warsaw 12
Bari 11
Catania 11
Domicella 11
Edinburgh 11
Jakarta 11
Lima 11
Paris 11
Rio Tinto 11
Stockholm 11
Tilburg 11
Totale 19.443
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Nome #
Diritto internazionale pubblico e diritto tributario 349
A Plea for Qualified Majority Voting and the Ordinary Legislative Procedure in European Tax Law 317
Taxation and Human Rights in Europe and the World 237
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 179
Normativa CFC, convenzioni internazionali e diritto comunitario 163
Horizontal tax coordination 156
Tax Treaties with Developing Countries: a Plea for New Allocation Rules and a Combined Legal and Economic Approach 150
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 149
Tax treaties and the allocation of taxing rights with developing countries, CORE Discussion Papers, Université Catholique de Louvain, Center for Operations Research and Econometrics (CORE).Disponibile al seguente indirizzo: http://econpapers.repec.org/scripts/redir.pf?u=http%3A%2F%2Fuclouvain.be%2Fcps%2Fucl%2Fdoc%2Fcore%2Fdocuments%2Fcoredp2011_42web.pdf;h=repec:cor:louvco:2011042 147
The Settlement of Cross-Border Tax Disputes in the European Union 140
Abuso del diritto ed elusione fiscale 138
Art. 18 TUIR (par. 18000-18350) 137
Гармонизация в сфере налогообложения в интеграционных образованиях (на примере ЕС): постановка проблемы 136
Tax Treaty Case Law around the Globe 2015 133
L’europeizzazione del diritto tributario e la riforma fiscale italiana: dall’adattamento all’adeguamento al diritto europeo 132
Tax Treaty Case Law around the Globe 2014 130
EU Tax 129
Effective protection of rights in the presence of final decisions : Combining stability with the correct interpretation of European tax law beyond national procedural autonomy 129
Waiving Bank Secrecy and Exchanging Tax Information in Cross-Border Situations: the Austrian Way to Global Fiscal Transparency 129
ECJ – Recent Developments in Direct Taxation 2013 128
Common Consolidated Corporate Tax Basis 127
The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties 127
Base Erosion and Profit Shifting (BEPS) 127
The EU charter of Fundamental Rights as the Supreme Source of European Tax Law 125
Art. 8-bis DPR n. 633/1972 124
An EU Model Tax Convention 122
Die gemeinschaftsrechtliche Verpflichtung zur Anrechnung von Quellensteuern im Ansässigkeitsstaat co-author Christian Massoner 122
Source versus Residence. Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives 121
Tax treaties: Building bridges between law and economics 121
Taxpayers in International Law 121
An EU Model Tax Convention 120
Time for Arbitration in International Taxation 115
Selected Aspects of Retroactivity in Taxation from a Comparative and Supranational Law Perspective in the Experience of Italy and the European Union 115
The Italian Case 114
Government Service (Article 19 OECD Model Convention) 114
The Italian cases 114
Introduction to European tax law on direct taxation - 3rd edition 114
Habitual Exercise of Authority to Conclude Contracts under Article 5 (5) of the OECD Model Convention 114
Time for Arbitration in International Taxation 113
Italy: The Paint Graphos Scarl, Adige Carni Scarl, Franchetto, Regione Autonoma della Sardegna, Ferrero and General Beverages Europe Cases 113
Tax treaties with developing countries and the allocation of taxing rights 113
Abuse of Law in the Context of Indirect Taxation: from (before) Emsland-Stärke 1 to Halifax (and beyond) 112
Art. 23 TUIR (par. 23000-23300) 112
The limits to interest deductibility: An ad hoc anti-abuse rule in the proposal for a CCCTB Directive 112
Corporate Income Taxation in Europe: The Common Corporate Consolidated Tax Base (CCCTB) and Third Countries 112
Acuerdos sobre Intercambio de Información (TIEAs): las ventajas del bilateralismo para la asistencia mutua en la época del multilateralismo global 112
General Report 111
Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America 110
Tax treaty case law from around the Globe 110
Settlement of Tax Treaty Disputes in Italy 110
Beneficial Ownership: Recent Trends 110
Trends and Players in Tax Policy 110
Die Möglichkeiten zur Verweigerung des Informationsaustausches nach Art. 26 OECD MA 109
Italy 108
EC Law and Tax Residence of Companies 108
Introduction to European direct taxation 2nd edition 108
The application of anti-abuse measures in the area of direct taxation within the EU and in relation to third countries 108
Reports on the 56th Congress of the International Fiscal Association held in Oslo 107
General Report 107
Tax Treaty Case Law around the Globe 107
ECJ – Recent Developments in Direct Taxation 2011 106
Italy: Beneficial Ownership as Anti-Abuse Provision in International Taxation (Lower Tax Court of Reggio Emilia, judgment 242-1-10 of 29.11.2010) 106
Hybrid Financial Instruments: International Tax Avoidance and Anti-Avoidance Rules 106
Fixed establishment and permanent establishment 105
A European Model for Member States' Legislation on the Taxation of Controlled Foreign Subsidiaries (CFC) - Part 1 105
Soft tax coordination: a suitable path for the OECD and the EU to address the challenges of international double (non-)taxation in VAT/GST systems 105
ECJ – Recent Developments in Direct Taxation 2010 105
Italy : can agent activities of an Italian subsidiary constitute a permanent establishment of its foreign parent? 105
The OECD Public Consultation Document “Global Anti-Base Erosion (GloBE) Proposal – Pillar Two”: An Assessment 105
The Tax Treatment of Foreign Losses: Ritter, M & S, and the Way Ahead 104
Profili di diritto comparato, internazionale e comunitario in materia di imposta sulle successioni 104
L’Irap e la giurisprudenza comunitaria in tema di imposizione del valore aggiunto alla vigilia della sentenza della Corte di Giustizia 103
Tax treatment of foreign losses: an urgent issue for the European Court of Justice 103
Linking up European tax treaties with social security rules 103
Art. 18 TUIR (par. 18000-18350) 103
Italy: The 3D I Case and Appeal Procedures on State Aids in Tax Matters 103
The meaning of tax avoidance and aggressive tax planning in European Union Tax Law: some thoughts in connection with the reaction to such practices by the European Union 103
Taxation of Cross-border Dividends in Europe: Building Up Worldwide Tax Consistency 102
Italy: Construction and dependent agency PE 102
The Long March of International Taxation towards a Global Tax Legal Order 102
Il credito per le imposte pagate all’estero ed il diritto comunitario: la Corte di Giustizia non convince 101
L’abuso del diritto nella giurisprudenza tributaria della Corte di Giustizia dell’Unione Europea 101
Italy: Beneficial ownership and the entitlement to treaty benefits in the Presence of Transparent Entities (Corte di Cassazione, judgment 26 February 2009, n. 4600) 101
Exchange of Information and Rubik Agreements: the Perspective of an EU Academic 101
General report 101
Art. 8 DPR n. 633/1972. 101
Reports on the 58th Congress of the International Fiscal Association held in Vienna 100
Ups and Downs in the Case Law of the European Court of Justice and the Swinging Pendulum of Direct Taxation 99
Il divieto di abuso come principio del diritto tributario comunitario e la sua influenza sula giurisprudenza tributaria nazionale 99
The EU and third countries 99
Procedural Rules in Tax Law in the Context of European Union and Domestic Law 99
Interaction between double taxation conventions and the rulings of the ECJ on the fundamental freedoms 98
Art. 9 DPR n. 633/1972 98
Opinion of the European Economic Social Comitte on the "communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee" 98
Commentaire à l’article 16 du Modèle OCDE 98
The BRICS and the Future of International Taxation 98
Aspetti tributari del trasferimento di residenza delle persone fisiche all’estero 97
Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relations with developing countries 97
CJEU – Recent Developments in Value Added Tax 2014 97
The BEPS Multilateral Instrument and EU Law 97
Totale 11.947
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Categoria #
all - tutte 94.757
article - articoli 0
book - libri 0
conference - conferenze 0
curatela - curatele 0
other - altro 0
patent - brevetti 0
selected - selezionate 0
volume - volumi 0
Totale 94.757
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Totale Lug Ago Sett Ott Nov Dic Gen Feb Mar Apr Mag Giu
2020/20212.126 0 0 0 0 304 114 306 54 622 60 298 368
2021/20222.288 30 9 31 76 80 23 55 113 332 311 302 926
2022/20233.055 356 133 119 323 353 723 33 283 419 27 210 76
2023/20241.790 130 196 394 77 72 122 91 163 68 75 67 335
2024/20252.870 211 107 141 112 103 346 268 378 487 174 214 329
2025/20263.111 381 864 1.183 663 20 0 0 0 0 0 0 0
Totale 28.260