UniSa - IRIS Institutional Research Information System

PISTONE, Pasquale
 Distribuzione geografica
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Continente #
NA - Nord America 14.966
EU - Europa 5.685
AS - Asia 3.158
SA - Sud America 303
AF - Africa 56
OC - Oceania 35
Continente sconosciuto - Info sul continente non disponibili 11
Totale 24.214
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Nazione #
US - Stati Uniti d'America 14.891
IT - Italia 2.084
UA - Ucraina 1.118
SG - Singapore 1.107
CN - Cina 1.106
DE - Germania 480
RU - Federazione Russa 421
IE - Irlanda 394
VN - Vietnam 298
TR - Turchia 297
BR - Brasile 241
FI - Finlandia 241
KR - Corea 198
SE - Svezia 161
AT - Austria 149
GB - Regno Unito 109
ES - Italia 104
NL - Olanda 87
FR - Francia 77
PT - Portogallo 67
IN - India 48
BE - Belgio 46
CA - Canada 44
CZ - Repubblica Ceca 35
AU - Australia 23
MX - Messico 23
ID - Indonesia 21
ZA - Sudafrica 21
CH - Svizzera 17
CL - Cile 17
PL - Polonia 17
PE - Perù 15
RO - Romania 15
HK - Hong Kong 14
JP - Giappone 14
EG - Egitto 13
NZ - Nuova Zelanda 12
CO - Colombia 9
EC - Ecuador 9
EU - Europa 9
IL - Israele 9
NO - Norvegia 9
GR - Grecia 8
MT - Malta 8
PK - Pakistan 8
AR - Argentina 7
HR - Croazia 7
HU - Ungheria 7
MA - Marocco 7
RS - Serbia 6
BD - Bangladesh 5
TH - Thailandia 5
UZ - Uzbekistan 5
BG - Bulgaria 4
IR - Iran 4
JO - Giordania 4
MY - Malesia 4
BZ - Belize 3
DK - Danimarca 3
KE - Kenya 3
MK - Macedonia 3
NG - Nigeria 3
TN - Tunisia 3
VE - Venezuela 3
AE - Emirati Arabi Uniti 2
BT - Bhutan 2
DZ - Algeria 2
KG - Kirghizistan 2
LV - Lettonia 2
PA - Panama 2
XK - ???statistics.table.value.countryCode.XK??? 2
AM - Armenia 1
AO - Angola 1
BB - Barbados 1
BO - Bolivia 1
CI - Costa d'Avorio 1
CR - Costa Rica 1
DO - Repubblica Dominicana 1
EE - Estonia 1
IQ - Iraq 1
KW - Kuwait 1
KZ - Kazakistan 1
LK - Sri Lanka 1
LT - Lituania 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 24.214
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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
Ashburn 407
Dublin 387
Dearborn 383
Singapore 367
Nanjing 299
Dong Ket 298
Izmir 280
Mestre 273
Andover 272
Pellezzano 195
Milan 157
Moscow 150
Beijing 145
Vienna 122
Salerno 120
Redwood City 117
Fairfield 112
Hebei 103
Düsseldorf 98
Nanchang 91
Shenyang 85
Boardman 79
Changsha 71
Rome 71
Jiaxing 70
Dallas 51
Los Angeles 43
Tianjin 42
Norwalk 40
Seattle 40
Florence 39
Cambridge 36
Spinea 36
San Diego 34
Padova 32
Brno 31
Naples 30
Bologna 28
São Paulo 28
Madrid 26
London 25
Palermo 25
New York 24
Pune 24
Munich 20
Amsterdam 19
Helsinki 19
Lisbon 19
Des Moines 18
Jinan 18
Nuremberg 18
Guangzhou 17
Santiago 17
Brescia 15
Genoa 15
Brussels 13
Ottawa 13
Rotterdam 13
Sevilla 13
Atlanta 12
Cairo 12
Chicago 12
San Francisco 12
Bari 11
Catania 11
Domicella 11
Edinburgh 11
Hong Kong 11
Montreal 11
Paris 11
Rio Tinto 11
Tilburg 11
Tokyo 11
Torino 11
Washington 11
Wuhan 11
Siena 10
Solingen 10
Villamediana De Iregua 10
Warsaw 10
Auckland 9
Bochum 9
Brooklyn 9
Haikou 9
Lima 9
Marigliano 9
Melbourne 9
Trento 9
Brasília 8
Castelbellino 8
Genova 8
Hereford 8
Johannesburg 8
Totale 17.552
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Nome #
Taxation and Human Rights in Europe and the World 235
Normativa CFC, convenzioni internazionali e diritto comunitario 158
Horizontal tax coordination 152
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 147
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 144
Diritto internazionale pubblico e diritto tributario 136
Гармонизация в сфере налогообложения в интеграционных образованиях (на примере ЕС): постановка проблемы 132
Tax Treaty Case Law around the Globe 2015 132
Art. 18 TUIR (par. 18000-18350) 128
Waiving Bank Secrecy and Exchanging Tax Information in Cross-Border Situations: the Austrian Way to Global Fiscal Transparency 128
Tax Treaty Case Law around the Globe 2014 128
EU Tax 127
ECJ – Recent Developments in Direct Taxation 2013 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
Abuso del diritto ed elusione fiscale 126
Base Erosion and Profit Shifting (BEPS) 125
The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties 123
The EU charter of Fundamental Rights as the Supreme Source of European Tax Law 122
Common Consolidated Corporate Tax Basis 120
Die gemeinschaftsrechtliche Verpflichtung zur Anrechnung von Quellensteuern im Ansässigkeitsstaat co-author Christian Massoner 118
Source versus Residence. Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives 116
The Settlement of Cross-Border Tax Disputes in the European Union 116
Tax Treaties with Developing Countries: a Plea for New Allocation Rules and a Combined Legal and Economic Approach 115
Tax treaties: Building bridges between law and economics 115
The Italian Case 111
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 110
Time for Arbitration in International Taxation 110
Introduction to European tax law on direct taxation - 3rd edition 109
Tax treaties with developing countries and the allocation of taxing rights 109
Time for Arbitration in International Taxation 108
General Report 108
Government Service (Article 19 OECD Model Convention) 108
Italy: The Paint Graphos Scarl, Adige Carni Scarl, Franchetto, Regione Autonoma della Sardegna, Ferrero and General Beverages Europe Cases 107
EC Law and Tax Residence of Companies 107
Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America 107
Tax treaty case law from around the Globe 107
Trends and Players in Tax Policy 107
Introduction to European direct taxation 2nd edition 106
Die Möglichkeiten zur Verweigerung des Informationsaustausches nach Art. 26 OECD MA 106
Art. 23 TUIR (par. 23000-23300) 106
The limits to interest deductibility: An ad hoc anti-abuse rule in the proposal for a CCCTB Directive 106
Corporate Income Taxation in Europe: The Common Corporate Consolidated Tax Base (CCCTB) and Third Countries 106
Italy 105
General Report 105
An EU Model Tax Convention 105
Italy: Beneficial Ownership as Anti-Abuse Provision in International Taxation (Lower Tax Court of Reggio Emilia, judgment 242-1-10 of 29.11.2010) 105
Reports on the 56th Congress of the International Fiscal Association held in Oslo 104
Selected Aspects of Retroactivity in Taxation from a Comparative and Supranational Law Perspective in the Experience of Italy and the European Union 104
Settlement of Tax Treaty Disputes in Italy 104
Beneficial Ownership: Recent Trends 104
Italy : can agent activities of an Italian subsidiary constitute a permanent establishment of its foreign parent? 104
The Tax Treatment of Foreign Losses: Ritter, M & S, and the Way Ahead 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
The application of anti-abuse measures in the area of direct taxation within the EU and in relation to third countries 103
Hybrid Financial Instruments: International Tax Avoidance and Anti-Avoidance Rules 103
Tax Treaty Case Law around the Globe 102
The OECD Public Consultation Document “Global Anti-Base Erosion (GloBE) Proposal – Pillar Two”: An Assessment 102
ECJ – Recent Developments in Direct Taxation 2011 101
The Long March of International Taxation towards a Global Tax Legal Order 101
Acuerdos sobre Intercambio de Información (TIEAs): las ventajas del bilateralismo para la asistencia mutua en la época del multilateralismo global 101
Linking up European tax treaties with social security rules 100
L’europeizzazione del diritto tributario e la riforma fiscale italiana: dall’adattamento all’adeguamento al diritto europeo 99
Profili di diritto comparato, internazionale e comunitario in materia di imposta sulle successioni 99
Taxation of Cross-border Dividends in Europe: Building Up Worldwide Tax Consistency 99
ECJ – Recent Developments in Direct Taxation 2010 99
Italy: The 3D I Case and Appeal Procedures on State Aids in Tax Matters 99
Tax treatment of foreign losses: an urgent issue for the European Court of Justice 98
Fixed establishment and permanent establishment 98
Reports on the 58th Congress of the International Fiscal Association held in Vienna 98
Abuse of Law in the Context of Indirect Taxation: from (before) Emsland-Stärke 1 to Halifax (and beyond) 98
Italy: Construction and dependent agency PE 98
L’abuso del diritto nella giurisprudenza tributaria della Corte di Giustizia dell’Unione Europea 98
Italy: Beneficial ownership and the entitlement to treaty benefits in the Presence of Transparent Entities (Corte di Cassazione, judgment 26 February 2009, n. 4600) 98
Exchange of Information and Rubik Agreements: the Perspective of an EU Academic 98
Ups and Downs in the Case Law of the European Court of Justice and the Swinging Pendulum of Direct Taxation 97
The EU and third countries 97
The BRICS and the Future of International Taxation 97
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
A European Model for Member States' Legislation on the Taxation of Controlled Foreign Subsidiaries (CFC) - Part 1 95
General report 95
Il credito per le imposte pagate all’estero ed il diritto comunitario: la Corte di Giustizia non convince 94
Capitolo 4 "Redditi di lavoro dipendente" (par. 4000-4595) 94
Commentaire à l’article 16 du Modèle OCDE 94
Aspetti tributari del trasferimento di residenza delle persone fisiche all’estero 93
Procedural Rules in Tax Law in the Context of European Union and Domestic Law 93
Art. 73 TUIR (par. 73000-73320) 93
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" 93
Presunzioni assolute, discrezionalità e principio di proporzionalità in materia tributaria secondo la Corte di Giustizia 92
ECJ - Recent Developments in Direct Taxation 2008 92
General Report 92
Il divieto di abuso come principio del diritto tributario comunitario e la sua influenza sula giurisprudenza tributaria nazionale 91
The EC Model Tax Convention 91
Introduction 91
Introduction to European Tax Law on Direct Taxation 91
Preface 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
Totale 10.830
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Categoria #
all - tutte 77.731
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 77.731
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Totale Lug Ago Sett Ott Nov Dic Gen Feb Mar Apr Mag Giu
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
2024/20252.870 211 107 141 112 103 346 268 378 487 174 214 329
2025/20262 2 0 0 0 0 0 0 0 0 0 0 0
Totale 25.151