UniSa - IRIS Institutional Research Information System

PISTONE, Pasquale
 Distribuzione geografica
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Continente #
NA - Nord America 14.752
EU - Europa 5.554
AS - Asia 3.049
SA - Sud America 267
AF - Africa 46
OC - Oceania 29
Continente sconosciuto - Info sul continente non disponibili 11
Totale 23.708
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Nazione #
US - Stati Uniti d'America 14.702
IT - Italia 2.042
UA - Ucraina 1.118
CN - Cina 1.093
SG - Singapore 1.065
DE - Germania 458
RU - Federazione Russa 421
IE - Irlanda 394
VN - Vietnam 298
TR - Turchia 296
FI - Finlandia 235
BR - Brasile 208
KR - Corea 164
SE - Svezia 159
AT - Austria 116
ES - Italia 100
GB - Regno Unito 99
NL - Olanda 84
FR - Francia 76
PT - Portogallo 67
BE - Belgio 46
IN - India 38
CZ - Repubblica Ceca 35
CA - Canada 26
ID - Indonesia 21
AU - Australia 17
CH - Svizzera 17
CL - Cile 17
MX - Messico 17
ZA - Sudafrica 17
RO - Romania 15
HK - Hong Kong 14
NZ - Nuova Zelanda 12
PE - Perù 12
JP - Giappone 11
PL - Polonia 10
CO - Colombia 9
EC - Ecuador 9
EU - Europa 9
IL - Israele 9
NO - Norvegia 9
EG - Egitto 8
GR - Grecia 8
MT - Malta 8
AR - Argentina 7
HR - Croazia 7
HU - Ungheria 7
MA - Marocco 7
PK - Pakistan 7
RS - Serbia 6
TH - Thailandia 5
UZ - Uzbekistan 5
BD - Bangladesh 4
BG - Bulgaria 4
JO - Giordania 4
BZ - Belize 3
DK - Danimarca 3
KE - Kenya 3
MK - Macedonia 3
MY - Malesia 3
NG - Nigeria 3
TN - Tunisia 3
VE - Venezuela 3
AE - Emirati Arabi Uniti 2
BT - Bhutan 2
IR - Iran 2
KG - Kirghizistan 2
LV - Lettonia 2
PA - Panama 2
XK - ???statistics.table.value.countryCode.XK??? 2
AM - Armenia 1
AO - Angola 1
BO - Bolivia 1
CI - Costa d'Avorio 1
CR - Costa Rica 1
DO - Repubblica Dominicana 1
DZ - Algeria 1
EE - Estonia 1
KW - Kuwait 1
KZ - Kazakistan 1
LK - Sri Lanka 1
LU - Lussemburgo 1
MD - Moldavia 1
PY - Paraguay 1
SK - Slovacchia (Repubblica Slovacca) 1
SM - San Marino 1
SN - Senegal 1
ZM - Zambia 1
Totale 23.708
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Città #
Ann Arbor 3.964
Wilmington 1.607
Jacksonville 1.406
Woodbridge 1.369
Chandler 1.166
Princeton 1.126
Houston 936
Ashburn 397
Dublin 387
Dearborn 383
Singapore 331
Nanjing 299
Dong Ket 298
Izmir 280
Mestre 273
Andover 272
Pellezzano 195
Milan 151
Moscow 150
Beijing 133
Salerno 118
Redwood City 117
Fairfield 112
Vienna 107
Hebei 103
Düsseldorf 98
Nanchang 91
Shenyang 85
Boardman 79
Changsha 71
Rome 71
Jiaxing 70
Dallas 44
Tianjin 42
Norwalk 40
Seattle 40
Cambridge 36
Florence 36
Spinea 36
San Diego 34
Los Angeles 32
Brno 31
Bologna 28
Padova 26
Palermo 25
Madrid 24
Naples 24
Pune 24
London 22
São Paulo 21
Lisbon 19
Des Moines 18
Jinan 18
Guangzhou 17
New York 17
Santiago 17
Amsterdam 16
Helsinki 16
Brescia 15
Genoa 15
Brussels 13
Munich 13
Ottawa 13
Rotterdam 13
Sevilla 13
Bari 11
Catania 11
Domicella 11
Edinburgh 11
Hong Kong 11
Rio Tinto 11
Tilburg 11
Torino 11
Washington 11
Wuhan 11
Paris 10
Siena 10
Solingen 10
Villamediana De Iregua 10
Auckland 9
Bochum 9
Haikou 9
Marigliano 9
Tokyo 9
Trento 9
Castelbellino 8
Genova 8
Hereford 8
Kupang 8
Striano 8
Arezzo 7
Barile 7
Cairo 7
Gallarate 7
Jakarta 7
Kunming 7
Leiden 7
Morbegno 7
Nuremberg 7
Rio de Janeiro 7
Totale 17.357
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Nome #
Taxation and Human Rights in Europe and the World 229
Normativa CFC, convenzioni internazionali e diritto comunitario 158
Horizontal tax coordination 150
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 144
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 144
Diritto internazionale pubblico e diritto tributario 134
Tax Treaty Case Law around the Globe 2015 132
Гармонизация в сфере налогообложения в интеграционных образованиях (на примере ЕС): постановка проблемы 130
Tax Treaty Case Law around the Globe 2014 128
EU Tax 127
Effective protection of rights in the presence of final decisions : Combining stability with the correct interpretation of European tax law beyond national procedural autonomy 126
Waiving Bank Secrecy and Exchanging Tax Information in Cross-Border Situations: the Austrian Way to Global Fiscal Transparency 126
ECJ – Recent Developments in Direct Taxation 2013 126
Art. 18 TUIR (par. 18000-18350) 125
Abuso del diritto ed elusione fiscale 124
The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties 122
The EU charter of Fundamental Rights as the Supreme Source of European Tax Law 121
Base Erosion and Profit Shifting (BEPS) 121
Common Consolidated Corporate Tax Basis 120
Source versus Residence. Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives 115
The Settlement of Cross-Border Tax Disputes in the European Union 115
Die gemeinschaftsrechtliche Verpflichtung zur Anrechnung von Quellensteuern im Ansässigkeitsstaat co-author Christian Massoner 114
Tax Treaties with Developing Countries: a Plea for New Allocation Rules and a Combined Legal and Economic Approach 114
Tax treaties: Building bridges between law and economics 113
The Italian cases 111
Habitual Exercise of Authority to Conclude Contracts under Article 5 (5) of the OECD Model Convention 111
An EU Model Tax Convention 109
Time for Arbitration in International Taxation 109
The Italian Case 109
Tax treaties with developing countries and the allocation of taxing rights 109
Time for Arbitration in International Taxation 108
General Report 107
Introduction to European tax law on direct taxation - 3rd edition 107
Italy: The Paint Graphos Scarl, Adige Carni Scarl, Franchetto, Regione Autonoma della Sardegna, Ferrero and General Beverages Europe Cases 106
EC Law and Tax Residence of Companies 106
Italy 105
Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America 105
Tax treaty case law from around the Globe 105
Art. 23 TUIR (par. 23000-23300) 105
The limits to interest deductibility: An ad hoc anti-abuse rule in the proposal for a CCCTB Directive 105
Corporate Income Taxation in Europe: The Common Corporate Consolidated Tax Base (CCCTB) and Third Countries 105
Introduction to European direct taxation 2nd edition 104
Die Möglichkeiten zur Verweigerung des Informationsaustausches nach Art. 26 OECD MA 104
General Report 104
An EU Model Tax Convention 104
Italy: Beneficial Ownership as Anti-Abuse Provision in International Taxation (Lower Tax Court of Reggio Emilia, judgment 242-1-10 of 29.11.2010) 104
Trends and Players in Tax Policy 104
The Tax Treatment of Foreign Losses: Ritter, M & S, and the Way Ahead 103
Reports on the 56th Congress of the International Fiscal Association held in Oslo 103
Government Service (Article 19 OECD Model Convention) 103
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 103
Settlement of Tax Treaty Disputes in Italy 103
Italy : can agent activities of an Italian subsidiary constitute a permanent establishment of its foreign parent? 103
Hybrid Financial Instruments: International Tax Avoidance and Anti-Avoidance Rules 103
The application of anti-abuse measures in the area of direct taxation within the EU and in relation to third countries 101
The Long March of International Taxation towards a Global Tax Legal Order 101
Tax Treaty Case Law around the Globe 101
Linking up European tax treaties with social security rules 100
Selected Aspects of Retroactivity in Taxation from a Comparative and Supranational Law Perspective in the Experience of Italy and the European Union 100
Acuerdos sobre Intercambio de Información (TIEAs): las ventajas del bilateralismo para la asistencia mutua en la época del multilateralismo global 100
The OECD Public Consultation Document “Global Anti-Base Erosion (GloBE) Proposal – Pillar Two”: An Assessment 100
ECJ – Recent Developments in Direct Taxation 2011 99
Beneficial Ownership: Recent Trends 99
Tax treatment of foreign losses: an urgent issue for the European Court of Justice 98
Taxation of Cross-border Dividends in Europe: Building Up Worldwide Tax Consistency 98
Italy: The 3D I Case and Appeal Procedures on State Aids in Tax Matters 98
Fixed establishment and permanent establishment 97
Profili di diritto comparato, internazionale e comunitario in materia di imposta sulle successioni 97
Reports on the 58th Congress of the International Fiscal Association held in Vienna 97
The EU and third countries 97
ECJ – Recent Developments in Direct Taxation 2010 97
L’abuso del diritto nella giurisprudenza tributaria della Corte di Giustizia dell’Unione Europea 97
Italy: Beneficial ownership and the entitlement to treaty benefits in the Presence of Transparent Entities (Corte di Cassazione, judgment 26 February 2009, n. 4600) 97
The BRICS and the Future of International Taxation 97
Ups and Downs in the Case Law of the European Court of Justice and the Swinging Pendulum of Direct Taxation 96
Italy: Construction and dependent agency PE 96
L’Irap e la giurisprudenza comunitaria in tema di imposizione del valore aggiunto alla vigilia della sentenza della Corte di Giustizia 95
The need for tax clarity and the application of the acte clair doctrine to direct taxes 95
Abuse of Law in the Context of Indirect Taxation: from (before) Emsland-Stärke 1 to Halifax (and beyond) 95
Exchange of Information and Rubik Agreements: the Perspective of an EU Academic 95
A European Model for Member States' Legislation on the Taxation of Controlled Foreign Subsidiaries (CFC) - Part 1 94
Commentaire à l’article 16 du Modèle OCDE 94
General report 94
Il credito per le imposte pagate all’estero ed il diritto comunitario: la Corte di Giustizia non convince 93
Capitolo 4 "Redditi di lavoro dipendente" (par. 4000-4595) 93
Aspetti tributari del trasferimento di residenza delle persone fisiche all’estero 92
ECJ - Recent Developments in Direct Taxation 2008 92
Procedural Rules in Tax Law in the Context of European Union and Domestic Law 92
Art. 73 TUIR (par. 73000-73320) 92
Presunzioni assolute, discrezionalità e principio di proporzionalità in materia tributaria secondo la Corte di Giustizia 91
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" 91
Introduction to European Tax Law on Direct Taxation 91
General Report 91
Interaction between double taxation conventions and the rulings of the ECJ on the fundamental freedoms 90
Derechos y garantías de los contribuyentes en las haciendas locales: un enfoque europeo 90
Il divieto di abuso come principio del diritto tributario comunitario e la sua influenza sula giurisprudenza tributaria nazionale 90
The EC Model Tax Convention 90
CJEU – Recent Developments in Value Added Tax 2014 90
Introduction 90
Preface 90
Totale 10.698
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Categoria #
all - tutte 74.449
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 74.449
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Totale Lug Ago Sett Ott Nov Dic Gen Feb Mar Apr Mag Giu
2019/2020431 0 0 0 0 0 0 0 0 0 0 370 61
2020/20212.696 46 244 254 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
2024/20252.363 211 107 141 112 103 346 268 378 487 174 36 0
Totale 24.642