UniSa - IRIS Institutional Research Information System

PISTONE, Pasquale
 Distribuzione geografica
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Continente #
NA - Nord America 18.186
AS - Asia 7.642
EU - Europa 6.820
SA - Sud America 1.161
AF - Africa 200
OC - Oceania 58
Continente sconosciuto - Info sul continente non disponibili 11
Totale 34.078
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Nazione #
US - Stati Uniti d'America 17.993
SG - Singapore 2.994
IT - Italia 2.384
CN - Cina 1.664
UA - Ucraina 1.137
VN - Vietnam 901
HK - Hong Kong 898
BR - Brasile 823
DE - Germania 575
FR - Francia 488
RU - Federazione Russa 451
IE - Irlanda 407
TR - Turchia 323
FI - Finlandia 250
KR - Corea 236
GB - Regno Unito 215
SE - Svezia 171
AT - Austria 160
IN - India 140
NL - Olanda 132
ES - Italia 117
AR - Argentina 106
CA - Canada 90
ID - Indonesia 75
PT - Portogallo 74
JP - Giappone 71
BD - Bangladesh 65
MX - Messico 63
ZA - Sudafrica 62
IQ - Iraq 61
EC - Ecuador 59
BE - Belgio 49
CO - Colombia 48
AU - Australia 45
CL - Cile 42
CZ - Repubblica Ceca 38
MA - Marocco 32
PK - Pakistan 29
PL - Polonia 28
VE - Venezuela 28
EG - Egitto 26
RO - Romania 23
UZ - Uzbekistan 23
CH - Svizzera 21
MY - Malesia 20
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
EU - Europa 9
MT - Malta 9
UY - Uruguay 9
HU - Ungheria 8
KZ - Kazakistan 8
NP - Nepal 8
RS - Serbia 8
BO - Bolivia 7
CI - Costa d'Avorio 7
CR - Costa Rica 7
HN - Honduras 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 34.040
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Città #
Ann Arbor 3.964
Wilmington 1.607
Jacksonville 1.407
Singapore 1.398
Woodbridge 1.369
Chandler 1.167
Princeton 1.126
Houston 941
San Jose 935
Hong Kong 888
Ashburn 762
Dallas 651
Council Bluffs 445
Dublin 399
Dearborn 383
Lauterbourg 321
Nanjing 299
Dong Ket 298
The Dalles 287
Izmir 280
Mestre 273
Andover 272
Ho Chi Minh City 206
Milan 199
Pellezzano 195
Beijing 166
Moscow 152
Hanoi 136
Vienna 131
Salerno 120
Redwood City 117
Rome 113
Fairfield 112
Hebei 103
Düsseldorf 98
Nanchang 91
Los Angeles 86
Shenyang 85
São Paulo 83
Boardman 79
New York 79
Changsha 72
Jiaxing 70
Tokyo 68
Frankfurt am Main 65
Florence 53
Naples 53
Santa Clara 51
Amsterdam 46
Orem 44
Basingstoke 43
Tianjin 43
Seattle 42
Norwalk 40
Cambridge 36
London 36
Spinea 36
San Diego 35
Bologna 34
Da Nang 33
Haiphong 33
Padova 32
Brno 31
Chennai 31
Madrid 30
Palermo 30
Rio de Janeiro 30
Santiago 30
Helsinki 28
Munich 27
Pune 25
Toronto 25
Lisbon 23
Montreal 23
Nuremberg 23
Baghdad 22
Chicago 22
Johannesburg 22
Curitiba 21
Des Moines 21
Paris 21
San Francisco 21
Jinan 20
Quito 20
Tashkent 20
Brescia 19
Genoa 19
Guangzhou 19
Guayaquil 19
Seoul 19
Warsaw 18
Belo Horizonte 17
Cairo 16
Mumbai 16
Sydney 16
Atlanta 15
Brooklyn 15
Catania 15
Dhaka 15
Phoenix 15
Totale 23.607
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Nome #
Diritto internazionale pubblico e diritto tributario 369
A Plea for Qualified Majority Voting and the Ordinary Legislative Procedure in European Tax Law 338
Taxation and Human Rights in Europe and the World 255
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 208
Normativa CFC, convenzioni internazionali e diritto comunitario 187
L’europeizzazione del diritto tributario e la riforma fiscale italiana: dall’adattamento all’adeguamento al diritto europeo 183
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 174
Tax Treaties with Developing Countries: a Plea for New Allocation Rules and a Combined Legal and Economic Approach 169
Horizontal tax coordination 167
Abuso del diritto ed elusione fiscale 161
Art. 18 TUIR (par. 18000-18350) 160
Base Erosion and Profit Shifting (BEPS) 160
Гармонизация в сфере налогообложения в интеграционных образованиях (на примере ЕС): постановка проблемы 158
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 158
Waiving Bank Secrecy and Exchanging Tax Information in Cross-Border Situations: the Austrian Way to Global Fiscal Transparency 156
The Settlement of Cross-Border Tax Disputes in the European Union 155
Common Consolidated Corporate Tax Basis 153
The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties 153
An EU Model Tax Convention 152
EU Tax 147
Tax Treaty Case Law around the Globe 2015 146
An EU Model Tax Convention 145
Effective protection of rights in the presence of final decisions : Combining stability with the correct interpretation of European tax law beyond national procedural autonomy 144
The EU charter of Fundamental Rights as the Supreme Source of European Tax Law 144
Source versus Residence. Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives 143
Tax Treaty Case Law around the Globe 2014 143
Tax treaties: Building bridges between law and economics 141
Abuse of Law in the Context of Indirect Taxation: from (before) Emsland-Stärke 1 to Halifax (and beyond) 140
ECJ – Recent Developments in Direct Taxation 2013 140
Art. 8-bis DPR n. 633/1972 138
Acuerdos sobre Intercambio de Información (TIEAs): las ventajas del bilateralismo para la asistencia mutua en la época del multilateralismo global 137
Die gemeinschaftsrechtliche Verpflichtung zur Anrechnung von Quellensteuern im Ansässigkeitsstaat co-author Christian Massoner 136
Selected Aspects of Retroactivity in Taxation from a Comparative and Supranational Law Perspective in the Experience of Italy and the European Union 135
Taxpayers in International Law 135
The Italian cases 134
The Italian Case 133
Habitual Exercise of Authority to Conclude Contracts under Article 5 (5) of the OECD Model Convention 131
Tax treaties with developing countries and the allocation of taxing rights 131
The OECD Public Consultation Document “Global Anti-Base Erosion (GloBE) Proposal – Pillar Two”: An Assessment 131
Profili di diritto comparato, internazionale e comunitario in materia di imposta sulle successioni 130
General Report 130
Government Service (Article 19 OECD Model Convention) 130
Italy: The Paint Graphos Scarl, Adige Carni Scarl, Franchetto, Regione Autonoma della Sardegna, Ferrero and General Beverages Europe Cases 130
Art. 23 TUIR (par. 23000-23300) 130
Italy: The 3D I Case and Appeal Procedures on State Aids in Tax Matters 130
L’abuso del diritto nella giurisprudenza tributaria della Corte di Giustizia dell’Unione Europea 130
Time for Arbitration in International Taxation 129
Introduction to European tax law on direct taxation - 3rd edition 129
Beneficial Ownership: Recent Trends 129
Time for Arbitration in International Taxation 128
Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America 128
The application of anti-abuse measures in the area of direct taxation within the EU and in relation to third countries 128
Italy 127
The limits to interest deductibility: An ad hoc anti-abuse rule in the proposal for a CCCTB Directive 127
Corporate Income Taxation in Europe: The Common Corporate Consolidated Tax Base (CCCTB) and Third Countries 127
A European Model for Member States' Legislation on the Taxation of Controlled Foreign Subsidiaries (CFC) - Part 1 126
Die Möglichkeiten zur Verweigerung des Informationsaustausches nach Art. 26 OECD MA 126
Art. 18 TUIR (par. 18000-18350) 126
Settlement of Tax Treaty Disputes in Italy 126
EC Law and Tax Residence of Companies 125
Introduction to European direct taxation 2nd edition 124
General Report 124
Trends and Players in Tax Policy 124
Fixed establishment and permanent establishment 123
Taxation of Cross-border Dividends in Europe: Building Up Worldwide Tax Consistency 123
Tax treaty case law from around the Globe 123
Italy: Beneficial Ownership as Anti-Abuse Provision in International Taxation (Lower Tax Court of Reggio Emilia, judgment 242-1-10 of 29.11.2010) 123
Global CO2 Taxes 123
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 123
The Tax Treatment of Foreign Losses: Ritter, M & S, and the Way Ahead 122
Hybrid Financial Instruments: International Tax Avoidance and Anti-Avoidance Rules 122
Tax treatment of foreign losses: an urgent issue for the European Court of Justice 121
ECJ – Recent Developments in Direct Taxation 2010 121
Il credito per le imposte pagate all’estero ed il diritto comunitario: la Corte di Giustizia non convince 120
Reports on the 56th Congress of the International Fiscal Association held in Oslo 120
Italy: Construction and dependent agency PE 120
Exchange of Information and Rubik Agreements: the Perspective of an EU Academic 120
Tax Treaty Case Law around the Globe 120
L’Irap e la giurisprudenza comunitaria in tema di imposizione del valore aggiunto alla vigilia della sentenza della Corte di Giustizia 119
Linking up European tax treaties with social security rules 119
Smart Tax Competition and the Geographical Boundaries of Taxing Jurisdictions: Countering Selective Advantages Amidst Disparities 119
Capitolo 4 "Redditi di lavoro dipendente" (par. 4000-4595) 119
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 118
Art. 9 DPR n. 633/1972 118
ECJ – Recent Developments in Direct Taxation 2011 118
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" 118
I limiti esterni alla sovranità tributaria statale nell'era del diritto globale 118
The BEPS Multilateral Instrument and EU Law 118
Aspetti tributari del trasferimento di residenza delle persone fisiche all’estero 117
Reports on the 58th Congress of the International Fiscal Association held in Vienna 116
ECJ - Recent Developments in Direct Taxation 2008 116
A European Model for Member States' Legislation on the Taxation of Controlled Foreign Subsidiaries (CFC) - Part 2 116
Il divieto di abuso come principio del diritto tributario comunitario e la sua influenza sula giurisprudenza tributaria nazionale 116
The EU and third countries 116
Summa fiscale 2010 116
The Long March of International Taxation towards a Global Tax Legal Order 116
General report 116
Interaction between double taxation conventions and the rulings of the ECJ on the fundamental freedoms 115
Procedural Rules in Tax Law in the Context of European Union and Domestic Law 115
Italy: Beneficial ownership and the entitlement to treaty benefits in the Presence of Transparent Entities (Corte di Cassazione, judgment 26 February 2009, n. 4600) 115
Totale 13.851
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Categoria #
all - tutte 107.546
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 107.546
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Totale Lug Ago Sett Ott Nov Dic Gen Feb Mar Apr Mag Giu
2020/2021666 0 0 0 0 0 0 0 0 0 0 298 368
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
2025/20269.867 381 864 1.183 663 1.249 779 2.158 449 617 1.493 31 0
Totale 35.016