UniSa - IRIS Institutional Research Information System

PISTONE, Pasquale
 Distribuzione geografica
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Continente #
NA - Nord America 18.477
EU - Europa 8.407
AS - Asia 7.687
SA - Sud America 1.162
AF - Africa 201
OC - Oceania 58
Continente sconosciuto - Info sul continente non disponibili 11
Totale 36.003
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Nazione #
US - Stati Uniti d'America 18.267
IT - Italia 3.963
SG - Singapore 3.011
CN - Cina 1.669
UA - Ucraina 1.137
VN - Vietnam 901
HK - Hong Kong 900
BR - Brasile 823
DE - Germania 579
FR - Francia 491
RU - Federazione Russa 451
IE - Irlanda 407
TR - Turchia 323
FI - Finlandia 250
KR - Corea 237
GB - Regno Unito 215
SE - Svezia 171
AT - Austria 160
IN - India 140
NL - Olanda 132
ES - Italia 117
AR - Argentina 106
CA - Canada 100
BD - Bangladesh 81
ID - Indonesia 75
JP - Giappone 74
PT - Portogallo 74
MX - Messico 66
ZA - Sudafrica 62
IQ - Iraq 61
EC - Ecuador 59
BE - Belgio 49
CO - Colombia 48
AU - Australia 45
CL - Cile 43
CZ - Repubblica Ceca 38
MA - Marocco 32
PK - Pakistan 29
PL - Polonia 29
VE - Venezuela 28
EG - Egitto 26
RO - Romania 23
UZ - Uzbekistan 23
CH - Svizzera 21
MY - Malesia 21
PE - Perù 20
PY - Paraguay 18
SA - Arabia Saudita 16
TN - Tunisia 16
IL - Israele 14
KE - Kenya 14
PH - Filippine 13
DZ - Algeria 12
JO - Giordania 12
NZ - Nuova Zelanda 12
AE - Emirati Arabi Uniti 11
GR - Grecia 11
HR - Croazia 10
NO - Norvegia 10
CR - Costa Rica 9
EU - Europa 9
MT - Malta 9
UY - Uruguay 9
CI - Costa d'Avorio 8
HN - Honduras 8
HU - Ungheria 8
KZ - Kazakistan 8
NP - Nepal 8
RS - Serbia 8
BO - Bolivia 7
TH - Thailandia 7
AO - Angola 6
BG - Bulgaria 6
ET - Etiopia 6
KG - Kirghizistan 6
LB - Libano 6
LT - Lituania 6
SN - Senegal 6
DO - Repubblica Dominicana 5
NG - Nigeria 5
OM - Oman 5
PS - Palestinian Territory 5
BY - Bielorussia 4
EE - Estonia 4
IR - Iran 4
JM - Giamaica 4
MD - Moldavia 4
SY - Repubblica araba siriana 4
TW - Taiwan 4
BZ - Belize 3
DK - Danimarca 3
KW - Kuwait 3
LV - Lettonia 3
MK - Macedonia 3
NI - Nicaragua 3
PA - Panama 3
SI - Slovenia 3
AL - Albania 2
AM - Armenia 2
AZ - Azerbaigian 2
Totale 35.964
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Città #
Ann Arbor 3.964
Wilmington 1.607
Jacksonville 1.408
Singapore 1.400
Woodbridge 1.369
Milan 1.231
Chandler 1.167
Princeton 1.126
San Jose 1.032
Houston 943
Hong Kong 890
Ashburn 765
Dallas 652
Council Bluffs 445
Dublin 399
Dearborn 383
Rome 339
Lauterbourg 321
Nanjing 299
Dong Ket 298
The Dalles 287
Izmir 280
Mestre 274
Andover 272
Ho Chi Minh City 206
Pellezzano 195
Beijing 170
Moscow 152
Hanoi 136
Vienna 131
Salerno 120
Redwood City 117
Fairfield 112
Hebei 103
Düsseldorf 98
Nanchang 91
New York 89
Los Angeles 88
Shenyang 85
Figino 84
São Paulo 83
Boardman 79
Changsha 72
Naples 71
Jiaxing 70
Turin 69
Tokyo 68
Santa Clara 66
Frankfurt am Main 65
Florence 56
Amsterdam 46
Orem 44
Basingstoke 43
Tianjin 43
Seattle 42
Bologna 40
Norwalk 40
Cambridge 36
London 36
Spinea 36
San Diego 35
Palermo 34
Da Nang 33
Haiphong 33
Padova 32
Brno 31
Chennai 31
Santiago 31
Madrid 30
Rio de Janeiro 30
Helsinki 28
Munich 27
Toronto 27
Chicago 25
Pune 25
Montreal 24
Lisbon 23
Nuremberg 23
Baghdad 22
Genoa 22
Johannesburg 22
San Francisco 22
Brescia 21
Curitiba 21
Des Moines 21
Paris 21
Jinan 20
Pisa 20
Quito 20
Tashkent 20
Guangzhou 19
Guayaquil 19
Seoul 19
Catania 18
Warsaw 18
Belo Horizonte 17
Atlanta 16
Brooklyn 16
Buffalo 16
Cairo 16
Totale 25.181
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Nome #
Diritto internazionale pubblico e diritto tributario 379
A Plea for Qualified Majority Voting and the Ordinary Legislative Procedure in European Tax Law 347
Taxation and Human Rights in Europe and the World 262
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 213
L’europeizzazione del diritto tributario e la riforma fiscale italiana: dall’adattamento all’adeguamento al diritto europeo 195
Normativa CFC, convenzioni internazionali e diritto comunitario 194
Tax Treaties with Developing Countries: a Plea for New Allocation Rules and a Combined Legal and Economic Approach 182
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 175
Horizontal tax coordination 168
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 167
Art. 18 TUIR (par. 18000-18350) 165
Гармонизация в сфере налогообложения в интеграционных образованиях (на примере ЕС): постановка проблемы 164
Base Erosion and Profit Shifting (BEPS) 164
Abuso del diritto ed elusione fiscale 163
Waiving Bank Secrecy and Exchanging Tax Information in Cross-Border Situations: the Austrian Way to Global Fiscal Transparency 161
The Settlement of Cross-Border Tax Disputes in the European Union 161
Common Consolidated Corporate Tax Basis 159
An EU Model Tax Convention 158
The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties 158
Source versus Residence. Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives 155
Effective protection of rights in the presence of final decisions : Combining stability with the correct interpretation of European tax law beyond national procedural autonomy 154
The Italian cases 153
Art. 8-bis DPR n. 633/1972 151
The EU charter of Fundamental Rights as the Supreme Source of European Tax Law 149
EU Tax 148
Abuse of Law in the Context of Indirect Taxation: from (before) Emsland-Stärke 1 to Halifax (and beyond) 148
Tax treaties: Building bridges between law and economics 148
Tax Treaty Case Law around the Globe 2015 148
An EU Model Tax Convention 147
Tax Treaty Case Law around the Globe 2014 144
Die gemeinschaftsrechtliche Verpflichtung zur Anrechnung von Quellensteuern im Ansässigkeitsstaat co-author Christian Massoner 143
ECJ – Recent Developments in Direct Taxation 2013 141
Acuerdos sobre Intercambio de Información (TIEAs): las ventajas del bilateralismo para la asistencia mutua en la época del multilateralismo global 140
Tax treaties with developing countries and the allocation of taxing rights 139
The Italian Case 138
Profili di diritto comparato, internazionale e comunitario in materia di imposta sulle successioni 137
Selected Aspects of Retroactivity in Taxation from a Comparative and Supranational Law Perspective in the Experience of Italy and the European Union 136
L’abuso del diritto nella giurisprudenza tributaria della Corte di Giustizia dell’Unione Europea 136
Habitual Exercise of Authority to Conclude Contracts under Article 5 (5) of the OECD Model Convention 136
Time for Arbitration in International Taxation 135
General Report 135
Italy: The 3D I Case and Appeal Procedures on State Aids in Tax Matters 135
The OECD Public Consultation Document “Global Anti-Base Erosion (GloBE) Proposal – Pillar Two”: An Assessment 135
Taxpayers in International Law 135
Italy 134
Introduction to European tax law on direct taxation - 3rd edition 134
Settlement of Tax Treaty Disputes in Italy 133
The application of anti-abuse measures in the area of direct taxation within the EU and in relation to third countries 133
L’Irap e la giurisprudenza comunitaria in tema di imposizione del valore aggiunto alla vigilia della sentenza della Corte di Giustizia 132
A European Model for Member States' Legislation on the Taxation of Controlled Foreign Subsidiaries (CFC) - Part 1 132
Italy: The Paint Graphos Scarl, Adige Carni Scarl, Franchetto, Regione Autonoma della Sardegna, Ferrero and General Beverages Europe Cases 132
Introduction to European direct taxation 2nd edition 132
Art. 18 TUIR (par. 18000-18350) 132
Global CO2 Taxes 132
General Report 131
Government Service (Article 19 OECD Model Convention) 131
Die Möglichkeiten zur Verweigerung des Informationsaustausches nach Art. 26 OECD MA 131
Art. 23 TUIR (par. 23000-23300) 131
Beneficial Ownership: Recent Trends 131
Time for Arbitration in International Taxation 130
Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America 130
Fixed establishment and permanent establishment 129
Italy: Beneficial Ownership as Anti-Abuse Provision in International Taxation (Lower Tax Court of Reggio Emilia, judgment 242-1-10 of 29.11.2010) 129
Trends and Players in Tax Policy 129
Abuse through the Use of Shell Companies and Arrangements for Tax Purposes in the European Union: Feedback on the EU Consultation by the IBFD Task Force on EU Law 129
Il credito per le imposte pagate all’estero ed il diritto comunitario: la Corte di Giustizia non convince 128
Exchange of Information and Rubik Agreements: the Perspective of an EU Academic 128
The limits to interest deductibility: An ad hoc anti-abuse rule in the proposal for a CCCTB Directive 128
Corporate Income Taxation in Europe: The Common Corporate Consolidated Tax Base (CCCTB) and Third Countries 128
Hybrid Financial Instruments: International Tax Avoidance and Anti-Avoidance Rules 128
Reports on the 56th Congress of the International Fiscal Association held in Oslo 127
EC Law and Tax Residence of Companies 127
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 127
Tax treatment of foreign losses: an urgent issue for the European Court of Justice 126
From Mutual Agreement Procedures to Arbitration in Tax Treaties: Reconciling protection of Taxpayers’ Rights with Interest to Collect Taxes 126
Summa fiscale 2010 125
Italy: Construction and dependent agency PE 125
I limiti esterni alla sovranità tributaria statale nell'era del diritto globale 125
ECJ - Recent Developments in Direct Taxation 2008 124
Taxation of Cross-border Dividends in Europe: Building Up Worldwide Tax Consistency 124
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 124
Capitolo 4 "Redditi di lavoro dipendente" (par. 4000-4595) 124
The BEPS Multilateral Instrument and EU Law 124
Aspetti tributari del trasferimento di residenza delle persone fisiche all’estero 123
The Tax Treatment of Foreign Losses: Ritter, M & S, and the Way Ahead 123
A European Model for Member States' Legislation on the Taxation of Controlled Foreign Subsidiaries (CFC) - Part 2 123
The EU and third countries 123
Tax treaty case law from around the Globe 123
ECJ – Recent Developments in Direct Taxation 2011 123
Italy : can agent activities of an Italian subsidiary constitute a permanent establishment of its foreign parent? 123
Art. 8 DPR n. 633/1972. 123
ECJ – Recent Developments in Direct Taxation 2010 122
General report 122
Tax Treaty Case Law around the Globe 122
La planificación fiscal agresiva y las categorías conceptuales del derecho global 122
Interaction between double taxation conventions and the rulings of the ECJ on the fundamental freedoms 121
Derechos y garantías de los contribuyentes en las haciendas locales: un enfoque europeo 121
The Long March of International Taxation towards a Global Tax Legal Order 121
Introduction 121
Presunzioni assolute, discrezionalità e principio di proporzionalità in materia tributaria secondo la Corte di Giustizia 120
Totale 14.402
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Categoria #
all - tutte 112.836
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 112.836
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Totale Lug Ago Sett Ott Nov Dic Gen Feb Mar Apr Mag Giu
2020/2021368 0 0 0 0 0 0 0 0 0 0 0 368
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
2025/202611.797 381 864 1.183 663 1.249 779 2.158 449 617 1.493 306 1.655
Totale 36.946