UniSa - IRIS Institutional Research Information System

PISTONE, Pasquale
 Distribuzione geografica
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Continente #
NA - Nord America 16.465
AS - Asia 6.470
EU - Europa 6.003
SA - Sud America 1.009
AF - Africa 115
OC - Oceania 47
Continente sconosciuto - Info sul continente non disponibili 11
Totale 30.120
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Nazione #
US - Stati Uniti d'America 16.322
SG - Singapore 2.619
IT - Italia 2.258
CN - Cina 1.565
UA - Ucraina 1.126
HK - Hong Kong 839
BR - Brasile 752
VN - Vietnam 584
DE - Germania 507
RU - Federazione Russa 435
IE - Irlanda 395
TR - Turchia 303
FI - Finlandia 241
KR - Corea 215
SE - Svezia 169
AT - Austria 153
GB - Regno Unito 142
ES - Italia 109
NL - Olanda 93
FR - Francia 84
AR - Argentina 83
IN - India 74
PT - Portogallo 72
CA - Canada 70
ID - Indonesia 62
EC - Ecuador 48
MX - Messico 48
BE - Belgio 47
JP - Giappone 40
ZA - Sudafrica 38
CZ - Repubblica Ceca 35
AU - Australia 34
CL - Cile 31
CO - Colombia 31
IQ - Iraq 29
BD - Bangladesh 28
PL - Polonia 21
VE - Venezuela 21
EG - Egitto 20
RO - Romania 19
CH - Svizzera 18
MA - Marocco 18
PE - Perù 18
PK - Pakistan 16
PY - Paraguay 13
IL - Israele 12
NZ - Nuova Zelanda 12
EU - Europa 9
HR - Croazia 9
NO - Norvegia 9
UZ - Uzbekistan 9
GR - Grecia 8
JO - Giordania 8
MT - Malta 8
MY - Malesia 8
AE - Emirati Arabi Uniti 7
HU - Ungheria 7
KE - Kenya 7
RS - Serbia 7
UY - Uruguay 7
BG - Bulgaria 6
SN - Senegal 6
TN - Tunisia 6
BO - Bolivia 5
HN - Honduras 5
KG - Kirghizistan 5
KZ - Kazakistan 5
NP - Nepal 5
TH - Thailandia 5
CI - Costa d'Avorio 4
CR - Costa Rica 4
DO - Repubblica Dominicana 4
DZ - Algeria 4
IR - Iran 4
LT - Lituania 4
MD - Moldavia 4
NG - Nigeria 4
TW - Taiwan 4
BY - Bielorussia 3
BZ - Belize 3
DK - Danimarca 3
MK - Macedonia 3
PH - Filippine 3
SA - Arabia Saudita 3
AM - Armenia 2
AO - Angola 2
AZ - Azerbaigian 2
BT - Bhutan 2
LV - Lettonia 2
NI - Nicaragua 2
OM - Oman 2
PA - Panama 2
PS - Palestinian Territory 2
QA - Qatar 2
SK - Slovacchia (Repubblica Slovacca) 2
XK - ???statistics.table.value.countryCode.XK??? 2
BB - Barbados 1
BF - Burkina Faso 1
DM - Dominica 1
EE - Estonia 1
Totale 30.102
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Città #
Ann Arbor 3.964
Wilmington 1.607
Jacksonville 1.407
Woodbridge 1.369
Singapore 1.209
Chandler 1.166
Princeton 1.126
Houston 937
Hong Kong 833
Dallas 647
Ashburn 587
Dublin 387
Dearborn 383
San Jose 365
Nanjing 299
Dong Ket 298
Izmir 280
Mestre 273
Andover 272
Pellezzano 195
Milan 186
Beijing 161
Moscow 152
Vienna 126
Salerno 120
Redwood City 117
Fairfield 112
Hebei 103
Rome 100
Düsseldorf 98
Ho Chi Minh City 94
Nanchang 91
Shenyang 85
Boardman 79
São Paulo 77
Changsha 72
Jiaxing 70
Council Bluffs 64
Los Angeles 64
Hanoi 60
The Dalles 49
Florence 48
Tianjin 43
New York 41
Seattle 41
Norwalk 40
Tokyo 37
Cambridge 36
Naples 36
Spinea 36
San Diego 34
Bologna 32
Padova 32
Brno 31
London 31
Munich 27
Madrid 26
Palermo 26
Rio de Janeiro 26
Pune 24
Santa Clara 23
Santiago 23
Amsterdam 22
Lisbon 21
Jinan 20
Haiphong 19
Helsinki 19
Nuremberg 19
San Francisco 19
Curitiba 18
Des Moines 18
Guangzhou 18
Guayaquil 18
Seoul 18
Belo Horizonte 17
Chicago 17
Montreal 17
Brescia 16
Genoa 16
Quito 16
Toronto 16
Cairo 15
Da Nang 15
Johannesburg 15
Brooklyn 14
Phoenix 14
Sydney 14
Atlanta 13
Baghdad 13
Boston 13
Brussels 13
Ottawa 13
Rotterdam 13
Sevilla 13
Warsaw 13
Bari 12
Basingstoke 12
Brasília 12
Stockholm 12
Washington 12
Totale 20.972
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Nome #
Diritto internazionale pubblico e diritto tributario 355
A Plea for Qualified Majority Voting and the Ordinary Legislative Procedure in European Tax Law 327
Taxation and Human Rights in Europe and the World 247
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 188
Normativa CFC, convenzioni internazionali e diritto comunitario 175
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 163
Horizontal tax coordination 160
Tax Treaties with Developing Countries: a Plea for New Allocation Rules and a Combined Legal and Economic Approach 157
L’europeizzazione del diritto tributario e la riforma fiscale italiana: dall’adattamento all’adeguamento al diritto europeo 155
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 151
Art. 18 TUIR (par. 18000-18350) 148
Abuso del diritto ed elusione fiscale 147
The Settlement of Cross-Border Tax Disputes in the European Union 146
The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties 142
Гармонизация в сфере налогообложения в интеграционных образованиях (на примере ЕС): постановка проблемы 141
Waiving Bank Secrecy and Exchanging Tax Information in Cross-Border Situations: the Austrian Way to Global Fiscal Transparency 140
An EU Model Tax Convention 138
Base Erosion and Profit Shifting (BEPS) 138
EU Tax 137
Tax Treaty Case Law around the Globe 2015 137
The EU charter of Fundamental Rights as the Supreme Source of European Tax Law 136
Tax Treaty Case Law around the Globe 2014 136
ECJ – Recent Developments in Direct Taxation 2013 135
Common Consolidated Corporate Tax Basis 134
Effective protection of rights in the presence of final decisions : Combining stability with the correct interpretation of European tax law beyond national procedural autonomy 134
An EU Model Tax Convention 133
Tax treaties: Building bridges between law and economics 128
Source versus Residence. Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives 127
Die gemeinschaftsrechtliche Verpflichtung zur Anrechnung von Quellensteuern im Ansässigkeitsstaat co-author Christian Massoner 127
Art. 8-bis DPR n. 633/1972 127
Acuerdos sobre Intercambio de Información (TIEAs): las ventajas del bilateralismo para la asistencia mutua en la época del multilateralismo global 127
Taxpayers in International Law 126
Tax treaties with developing countries and the allocation of taxing rights 125
Abuse of Law in the Context of Indirect Taxation: from (before) Emsland-Stärke 1 to Halifax (and beyond) 124
Time for Arbitration in International Taxation 122
The Italian cases 122
Selected Aspects of Retroactivity in Taxation from a Comparative and Supranational Law Perspective in the Experience of Italy and the European Union 122
Time for Arbitration in International Taxation 121
The Italian Case 121
Government Service (Article 19 OECD Model Convention) 121
Beneficial Ownership: Recent Trends 121
The limits to interest deductibility: An ad hoc anti-abuse rule in the proposal for a CCCTB Directive 121
Habitual Exercise of Authority to Conclude Contracts under Article 5 (5) of the OECD Model Convention 121
The application of anti-abuse measures in the area of direct taxation within the EU and in relation to third countries 120
Introduction to European tax law on direct taxation - 3rd edition 120
Corporate Income Taxation in Europe: The Common Corporate Consolidated Tax Base (CCCTB) and Third Countries 120
Italy: The Paint Graphos Scarl, Adige Carni Scarl, Franchetto, Regione Autonoma della Sardegna, Ferrero and General Beverages Europe Cases 119
Die Möglichkeiten zur Verweigerung des Informationsaustausches nach Art. 26 OECD MA 119
Art. 23 TUIR (par. 23000-23300) 119
L’abuso del diritto nella giurisprudenza tributaria della Corte di Giustizia dell’Unione Europea 118
Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America 117
Art. 18 TUIR (par. 18000-18350) 117
Settlement of Tax Treaty Disputes in Italy 117
Trends and Players in Tax Policy 117
The OECD Public Consultation Document “Global Anti-Base Erosion (GloBE) Proposal – Pillar Two”: An Assessment 117
General Report 116
General Report 116
The Tax Treatment of Foreign Losses: Ritter, M & S, and the Way Ahead 115
A European Model for Member States' Legislation on the Taxation of Controlled Foreign Subsidiaries (CFC) - Part 1 115
Tax treaty case law from around the Globe 115
Italy: The 3D I Case and Appeal Procedures on State Aids in Tax Matters 115
Italy: Beneficial Ownership as Anti-Abuse Provision in International Taxation (Lower Tax Court of Reggio Emilia, judgment 242-1-10 of 29.11.2010) 115
Reports on the 56th Congress of the International Fiscal Association held in Oslo 114
Fixed establishment and permanent establishment 113
Introduction to European direct taxation 2nd edition 113
Tax Treaty Case Law around the Globe 113
Hybrid Financial Instruments: International Tax Avoidance and Anti-Avoidance Rules 113
Profili di diritto comparato, internazionale e comunitario in materia di imposta sulle successioni 112
Italy 112
EC Law and Tax Residence of Companies 112
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 112
ECJ – Recent Developments in Direct Taxation 2011 112
L’Irap e la giurisprudenza comunitaria in tema di imposizione del valore aggiunto alla vigilia della sentenza della Corte di Giustizia 111
Tax treatment of foreign losses: an urgent issue for the European Court of Justice 111
Linking up European tax treaties with social security rules 111
ECJ – Recent Developments in Direct Taxation 2010 111
Exchange of Information and Rubik Agreements: the Perspective of an EU Academic 111
Il credito per le imposte pagate all’estero ed il diritto comunitario: la Corte di Giustizia non convince 110
Taxation of Cross-border Dividends in Europe: Building Up Worldwide Tax Consistency 110
Italy: Construction and dependent agency PE 110
Italy: Beneficial ownership and the entitlement to treaty benefits in the Presence of Transparent Entities (Corte di Cassazione, judgment 26 February 2009, n. 4600) 110
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 110
Smart Tax Competition and the Geographical Boundaries of Taxing Jurisdictions: Countering Selective Advantages Amidst Disparities 109
Italy : can agent activities of an Italian subsidiary constitute a permanent establishment of its foreign parent? 109
Interaction between double taxation conventions and the rulings of the ECJ on the fundamental freedoms 108
Reports on the 58th Congress of the International Fiscal Association held in Vienna 108
Procedural Rules in Tax Law in the Context of European Union and Domestic Law 108
Capitolo 4 "Redditi di lavoro dipendente" (par. 4000-4595) 108
The Long March of International Taxation towards a Global Tax Legal Order 108
I limiti esterni alla sovranità tributaria statale nell'era del diritto globale 108
General report 107
Ups and Downs in the Case Law of the European Court of Justice and the Swinging Pendulum of Direct Taxation 106
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" 106
The BRICS and the Future of International Taxation 106
The EU and third countries 105
Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relations with developing countries 105
Mobility of companies in the European Union: a jigsaw of company law and tax law, case law and secondary law falling into place? 105
General Report 105
Presunzioni assolute, discrezionalità e principio di proporzionalità in materia tributaria secondo la Corte di Giustizia 104
Commentaire à l’article 16 du Modèle OCDE 104
Totale 12.780
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Categoria #
all - tutte 100.796
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 100.796
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Totale Lug Ago Sett Ott Nov Dic Gen Feb Mar Apr Mag Giu
2020/20211.708 0 0 0 0 0 0 306 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
2025/20265.909 381 864 1.183 663 1.249 779 790 0 0 0 0 0
Totale 31.058