UniSa - IRIS Institutional Research Information System

PISTONE, Pasquale
 Distribuzione geografica
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Continente #
NA - Nord America 22.624
EU - Europa 8.590
AS - Asia 7.880
SA - Sud America 1.383
Continente sconosciuto - Info sul continente non disponibili 954
AF - Africa 205
OC - Oceania 58
Totale 41.694
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Nazione #
US - Stati Uniti d'America 22.174
IT - Italia 4.099
SG - Singapore 3.076
CN - Cina 1.730
UA - Ucraina 1.137
BR - Brasile 1.043
HK - Hong Kong 955
VN - Vietnam 902
DE - Germania 582
FR - Francia 492
RU - Federazione Russa 451
IE - Irlanda 408
TR - Turchia 324
CA - Canada 272
FI - Finlandia 250
KR - Corea 238
GB - Regno Unito 235
SE - Svezia 172
AT - Austria 162
IN - India 140
NL - Olanda 133
ES - Italia 128
AR - Argentina 106
BD - Bangladesh 81
JP - Giappone 80
ID - Indonesia 76
PT - Portogallo 74
MX - Messico 73
ZA - Sudafrica 64
IQ - Iraq 61
EC - Ecuador 59
BE - Belgio 50
CO - Colombia 48
AU - Australia 45
CL - Cile 44
CZ - Repubblica Ceca 38
MA - Marocco 32
PK - Pakistan 30
PL - Polonia 30
VE - Venezuela 28
EG - Egitto 26
CR - Costa Rica 23
JM - Giamaica 23
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
HN - Honduras 14
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
TT - Trinidad e Tobago 10
EU - Europa 9
MT - Malta 9
UY - Uruguay 9
CI - Costa d'Avorio 8
HU - Ungheria 8
KZ - Kazakistan 8
NP - Nepal 8
RS - Serbia 8
BG - Bulgaria 7
BO - Bolivia 7
ET - Etiopia 7
NI - Nicaragua 7
TH - Thailandia 7
AO - Angola 6
KG - Kirghizistan 6
LB - Libano 6
LT - Lituania 6
NG - Nigeria 6
SN - Senegal 6
DO - Repubblica Dominicana 5
EE - Estonia 5
OM - Oman 5
PS - Palestinian Territory 5
BY - Bielorussia 4
DK - Danimarca 4
IR - Iran 4
MD - Moldavia 4
SK - Slovacchia (Repubblica Slovacca) 4
SV - El Salvador 4
SY - Repubblica araba siriana 4
TW - Taiwan 4
BZ - Belize 3
GT - Guatemala 3
KW - Kuwait 3
LV - Lettonia 3
MK - Macedonia 3
PA - Panama 3
Totale 40.703
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Città #
Ann Arbor 3.964
Ashburn 2.643
Wilmington 1.608
Singapore 1.453
Jacksonville 1.411
Woodbridge 1.371
San Jose 1.320
Milan 1.245
Chandler 1.168
Princeton 1.127
Houston 958
Hong Kong 944
Council Bluffs 840
Dallas 678
Dublin 399
Dearborn 385
Rome 346
Lauterbourg 321
São Paulo 302
Nanjing 299
Dong Ket 298
The Dalles 287
Izmir 280
Mestre 274
Andover 272
Beijing 225
Ho Chi Minh City 206
Pellezzano 198
Moscow 152
Toronto 139
Hanoi 136
Vienna 133
Santa Clara 132
Salerno 120
Los Angeles 118
Redwood City 117
Fairfield 112
Hebei 103
New York 101
Düsseldorf 98
Nanchang 91
Naples 85
Shenyang 85
Figino 84
Boardman 79
Changsha 72
Jiaxing 70
Tokyo 69
Turin 69
Frankfurt am Main 66
Florence 62
Orem 50
Amsterdam 47
Seattle 47
Chicago 44
Basingstoke 43
Bologna 43
Tianjin 43
Norwalk 40
San Diego 40
London 39
Cambridge 36
Spinea 36
Palermo 35
San Francisco 35
Haiphong 34
Phoenix 34
Da Nang 33
Madrid 33
Montreal 32
Padova 32
Santiago 32
Atlanta 31
Brno 31
Chennai 31
Rio de Janeiro 30
Brooklyn 29
Helsinki 28
Brescia 27
Munich 27
Pune 25
Genoa 24
Newark 24
Lisbon 23
Nuremberg 23
Baghdad 22
Johannesburg 22
Curitiba 21
Des Moines 21
Paris 21
Pisa 21
Washington 21
Jinan 20
Quito 20
Seoul 20
Tashkent 20
Buffalo 19
Guangzhou 19
Guayaquil 19
Warsaw 19
Totale 28.581
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Nome #
Diritto internazionale pubblico e diritto tributario 398
A Plea for Qualified Majority Voting and the Ordinary Legislative Procedure in European Tax Law 354
Taxation and Human Rights in Europe and the World 295
L’europeizzazione del diritto tributario e la riforma fiscale italiana: dall’adattamento all’adeguamento al diritto europeo 224
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 222
Normativa CFC, convenzioni internazionali e diritto comunitario 199
Base Erosion and Profit Shifting (BEPS) 197
Tax Treaties with Developing Countries: a Plea for New Allocation Rules and a Combined Legal and Economic Approach 192
Common Consolidated Corporate Tax Basis 189
Гармонизация в сфере налогообложения в интеграционных образованиях (на примере ЕС): постановка проблемы 189
The Italian cases 187
Art. 18 TUIR (par. 18000-18350) 187
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 182
Acuerdos sobre Intercambio de Información (TIEAs): las ventajas del bilateralismo para la asistencia mutua en la época del multilateralismo global 179
Habitual Exercise of Authority to Conclude Contracts under Article 5 (5) of the OECD Model Convention 177
Die gemeinschaftsrechtliche Verpflichtung zur Anrechnung von Quellensteuern im Ansässigkeitsstaat co-author Christian Massoner 174
Horizontal tax coordination 173
The application of anti-abuse measures in the area of direct taxation within the EU and in relation to third countries 172
Introduction to European tax law on direct taxation - 3rd edition 172
The Italian Case 171
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 171
Italy: The Paint Graphos Scarl, Adige Carni Scarl, Franchetto, Regione Autonoma della Sardegna, Ferrero and General Beverages Europe Cases 170
Abuso del diritto ed elusione fiscale 168
Settlement of Tax Treaty Disputes in Italy 168
Il credito per le imposte pagate all’estero ed il diritto comunitario: la Corte di Giustizia non convince 167
Art. 8-bis DPR n. 633/1972 167
L’Irap e la giurisprudenza comunitaria in tema di imposizione del valore aggiunto alla vigilia della sentenza della Corte di Giustizia 166
Waiving Bank Secrecy and Exchanging Tax Information in Cross-Border Situations: the Austrian Way to Global Fiscal Transparency 165
The Settlement of Cross-Border Tax Disputes in the European Union 165
Government Service (Article 19 OECD Model Convention) 164
Capitolo 4 "Redditi di lavoro dipendente" (par. 4000-4595) 164
The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties 164
An EU Model Tax Convention 162
Source versus Residence. Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives 162
Art. 9 DPR n. 633/1972 162
The EU and third countries 161
Effective protection of rights in the presence of final decisions : Combining stability with the correct interpretation of European tax law beyond national procedural autonomy 161
Interaction between double taxation conventions and the rulings of the ECJ on the fundamental freedoms 160
EC Law and Tax Residence of Companies 160
Summa fiscale 2010 160
Introduction to European direct taxation 2nd edition 160
The Tax Treatment of Foreign Losses: Ritter, M & S, and the Way Ahead 159
Tax Treaty Case Law around the Globe 2014 159
Il divieto di abuso come principio del diritto tributario comunitario e la sua influenza sula giurisprudenza tributaria nazionale 158
Corporate Income Taxation in Europe: The Common Corporate Consolidated Tax Base (CCCTB) and Third Countries 158
Некоторые вопросы международного налогового права в сфере отношений между Европейским Союзом и Российской Федерацией 157
Italy: Construction and dependent agency PE 156
Fixed establishment and permanent establishment 155
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" 155
Taxation of Cross-border Dividends in Europe: Building Up Worldwide Tax Consistency 154
EU Tax 153
Tax Treaty Case Law around the Globe 2015 153
Abuse of Law in the Context of Indirect Taxation: from (before) Emsland-Stärke 1 to Halifax (and beyond) 152
The EU charter of Fundamental Rights as the Supreme Source of European Tax Law 152
Reports on the 56th Congress of the International Fiscal Association held in Oslo 151
Tax treaties: Building bridges between law and economics 151
Art. 73 TUIR (par. 73000-73320) 151
An EU Model Tax Convention 151
Tax treaties with developing countries and the allocation of taxing rights 148
Ancora sulla compatibilità delle imposte sul capitale con l’ordinamento comunitario 147
Domestic Anti-Abuse Provisions and Tax Treaties: A Comparative Analysis between Italy and Belgium 146
General Report 146
Free Movement of Capital and Third Countries: Test Claimants in the FII Group Litigation 146
Autotutela tributaria ed estinzione del giudizio con condanna dell’ufficio alle spese tra soccombenza virtuale e pronunce contra legem 145
Tax treaty case law from around the Globe 145
ECJ – Recent Developments in Direct Taxation 2013 145
Hybrid Financial Instruments: International Tax Avoidance and Anti-Avoidance Rules 145
L’abuso del diritto nella giurisprudenza tributaria della Corte di Giustizia dell’Unione Europea 144
Normativa CFC, convenzioni internazionali e diritto comunitario 144
From Mutual Agreement Procedures to Arbitration in Tax Treaties: Reconciling protection of Taxpayers’ Rights with Interest to Collect Taxes 143
The OECD Public Consultation Document “Global Anti-Base Erosion (GloBE) Proposal – Pillar Two”: An Assessment 142
Profili di diritto comparato, internazionale e comunitario in materia di imposta sulle successioni 141
Selected Aspects of Retroactivity in Taxation from a Comparative and Supranational Law Perspective in the Experience of Italy and the European Union 141
Italy: The 3D I Case and Appeal Procedures on State Aids in Tax Matters 141
CJEU – Recent Developments in Value Added Tax 2014 141
Taxpayers in International Law 141
Italy 140
Art. 23 TUIR (par. 23000-23300) 140
ECJ - Recent Developments in Value Added Tax 140
Verso il federalismo fiscale nella Unione Europea? 139
Time for Arbitration in International Taxation 138
Le disposizioni antielusive nell’ordinamento tributario tedesco 138
Art. 18 TUIR (par. 18000-18350) 138
I limiti esterni alla sovranità tributaria statale nell'era del diritto globale 138
Reviviscenza del tributo sostituito ove un trattato contro le doppie imposizioni escluda il tributo sostitutivo: riflessi sul principio di non discriminazione 137
General Report 137
A European Model for Member States' Legislation on the Taxation of Controlled Foreign Subsidiaries (CFC) - Part 1 137
Die Möglichkeiten zur Verweigerung des Informationsaustausches nach Art. 26 OECD MA 137
La non discriminazione anche nel settore dell’imposizione diretta: intervento della Corte di Giustizia 137
Mobility of companies in the European Union: a jigsaw of company law and tax law, case law and secondary law falling into place? 137
Global CO2 Taxes 137
The need for tax clarity and the application of the acte clair doctrine to direct taxes 136
Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America 136
Beneficial Ownership: Recent Trends 136
Italy: Beneficial Ownership as Anti-Abuse Provision in International Taxation (Lower Tax Court of Reggio Emilia, judgment 242-1-10 of 29.11.2010) 136
Trends and Players in Tax Policy 136
Art. 23 TUIR (par. 23000-23300) 135
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 134
Tax treatment of foreign losses: an urgent issue for the European Court of Justice 133
Il processo di armonizzazione in materia di IVA ed i limiti alla derogabilità della normativa comunitaria 133
Totale 16.181
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Categoria #
all - tutte 127.799
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 127.799
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Totale Lug Ago Sett Ott Nov Dic Gen Feb Mar Apr Mag Giu
2021/20222.218 0 0 0 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
2025/202611.805 381 864 1.183 663 1.249 779 2.158 449 617 1.493 306 1.663
2026/20274.740 336 234 1.444 2.726 0 0 0 0 0 0 0 0
Totale 41.694