UniSa - IRIS Institutional Research Information System

PISTONE, Pasquale
 Distribuzione geografica
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Continente #
NA - Nord America 15.653
EU - Europa 5.787
AS - Asia 3.583
SA - Sud America 379
AF - Africa 60
OC - Oceania 37
Continente sconosciuto - Info sul continente non disponibili 11
Totale 25.510
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Nazione #
US - Stati Uniti d'America 15.551
IT - Italia 2.128
UA - Ucraina 1.118
SG - Singapore 1.111
CN - Cina 1.107
DE - Germania 494
RU - Federazione Russa 422
IE - Irlanda 395
HK - Hong Kong 368
VN - Vietnam 321
BR - Brasile 301
TR - Turchia 301
FI - Finlandia 241
KR - Corea 198
SE - Svezia 165
AT - Austria 149
GB - Regno Unito 126
ES - Italia 108
NL - Olanda 90
FR - Francia 84
PT - Portogallo 67
CA - Canada 61
IN - India 59
BE - Belgio 47
CZ - Repubblica Ceca 35
MX - Messico 27
AU - Australia 25
JP - Giappone 23
ZA - Sudafrica 23
ID - Indonesia 22
PL - Polonia 20
CL - Cile 18
CH - Svizzera 17
AR - Argentina 16
PE - Perù 15
RO - Romania 15
EG - Egitto 13
NZ - Nuova Zelanda 12
CO - Colombia 10
BD - Bangladesh 9
EC - Ecuador 9
EU - Europa 9
IL - Israele 9
NO - Norvegia 9
PK - Pakistan 9
GR - Grecia 8
MA - Marocco 8
MT - Malta 8
HR - Croazia 7
HU - Ungheria 7
IQ - Iraq 6
RS - Serbia 6
TH - Thailandia 5
UZ - Uzbekistan 5
VE - Venezuela 5
BG - Bulgaria 4
IR - Iran 4
JO - Giordania 4
LT - Lituania 4
MY - Malesia 4
TN - Tunisia 4
AE - Emirati Arabi Uniti 3
BZ - Belize 3
DK - Danimarca 3
HN - Honduras 3
KE - Kenya 3
KG - Kirghizistan 3
MK - Macedonia 3
NG - Nigeria 3
BO - Bolivia 2
BT - Bhutan 2
DZ - Algeria 2
KZ - Kazakistan 2
LV - Lettonia 2
NP - Nepal 2
PA - Panama 2
UY - Uruguay 2
XK - ???statistics.table.value.countryCode.XK??? 2
AM - Armenia 1
AO - Angola 1
AZ - Azerbaigian 1
BB - Barbados 1
CI - Costa d'Avorio 1
CR - Costa Rica 1
DM - Dominica 1
DO - Repubblica Dominicana 1
EE - Estonia 1
JM - Giamaica 1
KW - Kuwait 1
LK - Sri Lanka 1
LU - Lussemburgo 1
MD - Moldavia 1
NI - Nicaragua 1
PH - Filippine 1
PY - Paraguay 1
SK - Slovacchia (Repubblica Slovacca) 1
SM - San Marino 1
SN - Senegal 1
TW - Taiwan 1
ZM - Zambia 1
Totale 25.510
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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
Dallas 498
Ashburn 433
Dublin 387
Dearborn 383
Singapore 371
Hong Kong 362
Nanjing 299
Dong Ket 298
Izmir 280
Mestre 273
Andover 272
Pellezzano 195
Milan 173
Moscow 150
Beijing 145
Vienna 122
Salerno 120
Redwood City 117
Fairfield 112
Hebei 103
Düsseldorf 98
Nanchang 91
Rome 85
Shenyang 85
Boardman 79
Changsha 71
Jiaxing 70
Council Bluffs 64
Los Angeles 60
Tianjin 42
Seattle 41
Norwalk 40
Florence 39
New York 39
Cambridge 36
Spinea 36
San Diego 34
São Paulo 34
Padova 32
Brno 31
London 31
Naples 30
Bologna 28
Madrid 26
Palermo 25
Munich 24
Pune 24
Amsterdam 22
Tokyo 20
Helsinki 19
Lisbon 19
Nuremberg 19
San Francisco 19
Des Moines 18
Jinan 18
Chicago 17
Guangzhou 17
Santiago 17
Montreal 16
Brescia 15
Genoa 15
Boston 13
Brooklyn 13
Brussels 13
Ottawa 13
Rotterdam 13
Sevilla 13
Atlanta 12
Cairo 12
Phoenix 12
Warsaw 12
Bari 11
Catania 11
Domicella 11
Edinburgh 11
Paris 11
Rio Tinto 11
Santa Clara 11
Tilburg 11
Torino 11
Washington 11
Wuhan 11
Johannesburg 10
Rio de Janeiro 10
Siena 10
Solingen 10
Villamediana De Iregua 10
Auckland 9
Bochum 9
Haikou 9
Lima 9
Marigliano 9
Melbourne 9
Totale 18.566
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Nome #
Taxation and Human Rights in Europe and the World 236
Diritto internazionale pubblico e diritto tributario 208
A Plea for Qualified Majority Voting and the Ordinary Legislative Procedure in European Tax Law 172
Normativa CFC, convenzioni internazionali e diritto comunitario 160
Horizontal tax coordination 156
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 151
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 149
Tax Treaties with Developing Countries: a Plea for New Allocation Rules and a Combined Legal and Economic Approach 146
Гармонизация в сфере налогообложения в интеграционных образованиях (на примере ЕС): постановка проблемы 135
Tax Treaty Case Law around the Globe 2015 132
Tax Treaty Case Law around the Globe 2014 130
Abuso del diritto ed elusione fiscale 129
Art. 18 TUIR (par. 18000-18350) 129
Waiving Bank Secrecy and Exchanging Tax Information in Cross-Border Situations: the Austrian Way to Global Fiscal Transparency 129
EU Tax 128
Effective protection of rights in the presence of final decisions : Combining stability with the correct interpretation of European tax law beyond national procedural autonomy 128
ECJ – Recent Developments in Direct Taxation 2013 128
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
Common Consolidated Corporate Tax Basis 122
Source versus Residence. Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives 120
Die gemeinschaftsrechtliche Verpflichtung zur Anrechnung von Quellensteuern im Ansässigkeitsstaat co-author Christian Massoner 120
The Settlement of Cross-Border Tax Disputes in the European Union 119
Taxpayers in International Law 119
Tax treaties: Building bridges between law and economics 118
Time for Arbitration in International Taxation 114
Introduction to European tax law on direct taxation - 3rd edition 114
The Italian Case 113
Government Service (Article 19 OECD Model Convention) 113
The Italian cases 113
Selected Aspects of Retroactivity in Taxation from a Comparative and Supranational Law Perspective in the Experience of Italy and the European Union 113
Habitual Exercise of Authority to Conclude Contracts under Article 5 (5) of the OECD Model Convention 113
L’europeizzazione del diritto tributario e la riforma fiscale italiana: dall’adattamento all’adeguamento al diritto europeo 112
An EU Model Tax Convention 112
Tax treaties with developing countries and the allocation of taxing rights 112
Italy: The Paint Graphos Scarl, Adige Carni Scarl, Franchetto, Regione Autonoma della Sardegna, Ferrero and General Beverages Europe Cases 111
The limits to interest deductibility: An ad hoc anti-abuse rule in the proposal for a CCCTB Directive 111
Time for Arbitration in International Taxation 110
General Report 110
Tax treaty case law from around the Globe 110
Art. 23 TUIR (par. 23000-23300) 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
An EU Model Tax Convention 109
Settlement of Tax Treaty Disputes in Italy 109
Corporate Income Taxation in Europe: The Common Corporate Consolidated Tax Base (CCCTB) and Third Countries 109
Acuerdos sobre Intercambio de Información (TIEAs): las ventajas del bilateralismo para la asistencia mutua en la época del multilateralismo global 109
Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America 108
Italy 107
EC Law and Tax Residence of Companies 107
Introduction to European direct taxation 2nd edition 107
General Report 107
The application of anti-abuse measures in the area of direct taxation within the EU and in relation to third countries 107
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
Reports on the 56th Congress of the International Fiscal Association held in Oslo 105
Italy : can agent activities of an Italian subsidiary constitute a permanent establishment of its foreign parent? 105
Hybrid Financial Instruments: International Tax Avoidance and Anti-Avoidance Rules 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 104
ECJ – Recent Developments in Direct Taxation 2010 104
ECJ – Recent Developments in Direct Taxation 2011 104
Tax Treaty Case Law around the Globe 104
The OECD Public Consultation Document “Global Anti-Base Erosion (GloBE) Proposal – Pillar Two”: An Assessment 104
The Tax Treatment of Foreign Losses: Ritter, M & S, and the Way Ahead 103
Italy: The 3D I Case and Appeal Procedures on State Aids in Tax Matters 103
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 103
Profili di diritto comparato, internazionale e comunitario in materia di imposta sulle successioni 102
Art. 8-bis DPR n. 633/1972 102
The Long March of International Taxation towards a Global Tax Legal Order 102
Tax treatment of foreign losses: an urgent issue for the European Court of Justice 101
Linking up European tax treaties with social security rules 101
Taxation of Cross-border Dividends in Europe: Building Up Worldwide Tax Consistency 101
Abuse of Law in the Context of Indirect Taxation: from (before) Emsland-Stärke 1 to Halifax (and beyond) 101
Italy: Construction and dependent agency PE 101
Fixed establishment and permanent establishment 100
L’abuso del diritto nella giurisprudenza tributaria della Corte di Giustizia dell’Unione Europea 100
Italy: Beneficial ownership and the entitlement to treaty benefits in the Presence of Transparent Entities (Corte di Cassazione, judgment 26 February 2009, n. 4600) 100
Exchange of Information and Rubik Agreements: the Perspective of an EU Academic 100
General report 100
L’Irap e la giurisprudenza comunitaria in tema di imposizione del valore aggiunto alla vigilia della sentenza della Corte di Giustizia 99
Il credito per le imposte pagate all’estero ed il diritto comunitario: la Corte di Giustizia non convince 99
Procedural Rules in Tax Law in the Context of European Union and Domestic Law 99
Reports on the 58th Congress of the International Fiscal Association held in Vienna 98
Ups and Downs in the Case Law of the European Court of Justice and the Swinging Pendulum of Direct Taxation 98
The EU and third countries 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" 97
The BRICS and the Future of International Taxation 97
A European Model for Member States' Legislation on the Taxation of Controlled Foreign Subsidiaries (CFC) - Part 1 96
Art. 73 TUIR (par. 73000-73320) 96
Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relations with developing countries 96
Aspetti tributari del trasferimento di residenza delle persone fisiche all’estero 95
Interaction between double taxation conventions and the rulings of the ECJ on the fundamental freedoms 95
The need for tax clarity and the application of the acte clair doctrine to direct taxes 95
ECJ - Recent Developments in Direct Taxation 2008 95
Capitolo 4 "Redditi di lavoro dipendente" (par. 4000-4595) 95
Commentaire à l’article 16 du Modèle OCDE 95
General Report 95
Presunzioni assolute, discrezionalità e principio di proporzionalità in materia tributaria secondo la Corte di Giustizia 94
Il divieto di abuso come principio del diritto tributario comunitario e la sua influenza sula giurisprudenza tributaria nazionale 94
Totale 11.329
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Categoria #
all - tutte 85.454
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 85.454
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Totale Lug Ago Sett Ott Nov Dic Gen Feb Mar Apr Mag Giu
2020/20212.406 0 0 254 26 304 114 306 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
2025/20261.298 381 864 53 0 0 0 0 0 0 0 0 0
Totale 26.447