UniSa - IRIS Institutional Research Information System

PISTONE, Pasquale
 Distribuzione geografica
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Continente #
NA - Nord America 14.495
EU - Europa 4.700
AS - Asia 1.645
SA - Sud America 72
OC - Oceania 27
AF - Africa 11
Continente sconosciuto - Info sul continente non disponibili 9
Totale 20.959
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Nazione #
US - Stati Uniti d'America 14.457
IT - Italia 1.805
UA - Ucraina 1.113
CN - Cina 976
DE - Germania 417
IE - Irlanda 388
VN - Vietnam 298
TR - Turchia 289
FI - Finlandia 227
SE - Svezia 158
AT - Austria 97
GB - Regno Unito 92
ES - Italia 87
NL - Olanda 57
FR - Francia 52
PT - Portogallo 51
RU - Federazione Russa 35
BE - Belgio 34
BR - Brasile 33
IN - India 32
CA - Canada 20
CL - Cile 17
AU - Australia 16
CH - Svizzera 13
MX - Messico 13
NZ - Nuova Zelanda 11
ID - Indonesia 10
CZ - Repubblica Ceca 9
EU - Europa 9
IL - Israele 9
PL - Polonia 9
MT - Malta 8
NO - Norvegia 8
CO - Colombia 7
PE - Perù 7
RO - Romania 7
SG - Singapore 7
GR - Grecia 6
HK - Hong Kong 5
HR - Croazia 5
TH - Thailandia 5
HU - Ungheria 4
BG - Bulgaria 3
BZ - Belize 3
EC - Ecuador 3
EG - Egitto 3
JO - Giordania 3
MK - Macedonia 3
NG - Nigeria 3
RS - Serbia 3
AR - Argentina 2
BT - Bhutan 2
DK - Danimarca 2
JP - Giappone 2
LV - Lettonia 2
MA - Marocco 2
PA - Panama 2
VE - Venezuela 2
ZA - Sudafrica 2
AE - Emirati Arabi Uniti 1
AM - Armenia 1
BO - Bolivia 1
EE - Estonia 1
KR - Corea 1
LK - Sri Lanka 1
LU - Lussemburgo 1
MD - Moldavia 1
MY - Malesia 1
PK - Pakistan 1
SK - Slovacchia (Repubblica Slovacca) 1
SM - San Marino 1
UZ - Uzbekistan 1
ZM - Zambia 1
Totale 20.959
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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
Dearborn 383
Dublin 381
Nanjing 299
Dong Ket 298
Izmir 280
Mestre 273
Andover 272
Ashburn 244
Pellezzano 195
Milan 120
Redwood City 117
Salerno 115
Fairfield 112
Beijing 109
Hebei 103
Düsseldorf 98
Vienna 92
Nanchang 91
Shenyang 85
Boardman 79
Changsha 71
Jiaxing 62
Rome 49
Tianjin 42
Norwalk 40
Seattle 39
Cambridge 36
Florence 36
Spinea 36
San Diego 34
Madrid 24
Pune 24
London 22
Des Moines 18
Palermo 18
Jinan 17
New York 17
Santiago 17
Genoa 15
Los Angeles 15
Bologna 13
Brescia 13
Ottawa 13
Rotterdam 13
Sevilla 13
Amsterdam 11
Bari 11
Catania 11
Edinburgh 11
Guangzhou 11
Helsinki 11
Naples 11
Padova 11
Rio Tinto 11
Torino 11
Washington 11
Lisbon 10
Moscow 10
Siena 10
Solingen 10
Villamediana De Iregua 10
Bochum 9
Haikou 9
Marigliano 9
Trento 9
Auckland 8
Castelbellino 8
Genova 8
Hereford 8
Arezzo 7
Barile 7
Gallarate 7
Jakarta 7
Kunming 7
Leiden 7
Morbegno 7
Paris 7
Brussels 6
Hefei 6
Lajen 6
Liscate 6
Napoli 6
Parma 6
Viadana 6
Almada 5
Antwerp 5
Arese 5
Aveiro 5
Bogotá 5
Brno 5
Cadoneghe 5
Fiesole 5
Islington 5
Totale 16.399
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Nome #
Taxation and Human Rights in Europe and the World 197
Normativa CFC, convenzioni internazionali e diritto comunitario 155
Horizontal tax coordination 143
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 131
Tax Treaty Case Law around the Globe 2015 125
Diritto internazionale pubblico e diritto tributario 125
Гармонизация в сфере налогообложения в интеграционных образованиях (на примере ЕС): постановка проблемы 123
La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale 123
EU Tax 122
ECJ – Recent Developments in Direct Taxation 2013 121
Tax Treaty Case Law around the Globe 2014 120
Waiving Bank Secrecy and Exchanging Tax Information in Cross-Border Situations: the Austrian Way to Global Fiscal Transparency 118
The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties 117
The EU charter of Fundamental Rights as the Supreme Source of European Tax Law 115
Common Consolidated Corporate Tax Basis 114
Effective protection of rights in the presence of final decisions : Combining stability with the correct interpretation of European tax law beyond national procedural autonomy 114
Art. 18 TUIR (par. 18000-18350) 113
Tax Treaties with Developing Countries: a Plea for New Allocation Rules and a Combined Legal and Economic Approach 108
Die gemeinschaftsrechtliche Verpflichtung zur Anrechnung von Quellensteuern im Ansässigkeitsstaat co-author Christian Massoner 107
Time for Arbitration in International Taxation 106
Abuso del diritto ed elusione fiscale 106
The Settlement of Cross-Border Tax Disputes in the European Union 106
Time for Arbitration in International Taxation 104
The Italian Case 104
The Italian cases 104
Tax treaties with developing countries and the allocation of taxing rights 104
Source versus Residence. Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives 103
An EU Model Tax Convention 102
Habitual Exercise of Authority to Conclude Contracts under Article 5 (5) of the OECD Model Convention 102
Base Erosion and Profit Shifting (BEPS) 102
General Report 101
EC Law and Tax Residence of Companies 101
The Tax Treatment of Foreign Losses: Ritter, M & S, and the Way Ahead 100
Italy 100
Die Möglichkeiten zur Verweigerung des Informationsaustausches nach Art. 26 OECD MA 99
Hybrid Financial Instruments: International Tax Avoidance and Anti-Avoidance Rules 99
Italy: The Paint Graphos Scarl, Adige Carni Scarl, Franchetto, Regione Autonoma della Sardegna, Ferrero and General Beverages Europe Cases 98
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 98
Tax treaty case law from around the Globe 98
The limits to interest deductibility: An ad hoc anti-abuse rule in the proposal for a CCCTB Directive 98
Italy : can agent activities of an Italian subsidiary constitute a permanent establishment of its foreign parent? 98
Tax treaties: Building bridges between law and economics 97
Italy: Beneficial Ownership as Anti-Abuse Provision in International Taxation (Lower Tax Court of Reggio Emilia, judgment 242-1-10 of 29.11.2010) 97
Trends and Players in Tax Policy 97
Reports on the 56th Congress of the International Fiscal Association held in Oslo 96
Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America 96
Introduction to European tax law on direct taxation - 3rd edition 96
The Long March of International Taxation towards a Global Tax Legal Order 96
Linking up European tax treaties with social security rules 95
Art. 23 TUIR (par. 23000-23300) 95
Settlement of Tax Treaty Disputes in Italy 95
The application of anti-abuse measures in the area of direct taxation within the EU and in relation to third countries 95
Corporate Income Taxation in Europe: The Common Corporate Consolidated Tax Base (CCCTB) and Third Countries 95
An EU Model Tax Convention 94
Tax Treaty Case Law around the Globe 94
Introduction to European direct taxation 2nd edition 93
ECJ – Recent Developments in Direct Taxation 2010 93
Selected Aspects of Retroactivity in Taxation from a Comparative and Supranational Law Perspective in the Experience of Italy and the European Union 93
Reports on the 58th Congress of the International Fiscal Association held in Vienna 92
Ups and Downs in the Case Law of the European Court of Justice and the Swinging Pendulum of Direct Taxation 92
General Report 92
ECJ – Recent Developments in Direct Taxation 2011 92
Taxation of Cross-border Dividends in Europe: Building Up Worldwide Tax Consistency 91
The EU and third countries 91
L’abuso del diritto nella giurisprudenza tributaria della Corte di Giustizia dell’Unione Europea 91
Beneficial Ownership: Recent Trends 91
Profili di diritto comparato, internazionale e comunitario in materia di imposta sulle successioni 90
The need for tax clarity and the application of the acte clair doctrine to direct taxes 90
The BRICS and the Future of International Taxation 90
The OECD Public Consultation Document “Global Anti-Base Erosion (GloBE) Proposal – Pillar Two”: An Assessment 90
Government Service (Article 19 OECD Model Convention) 89
Italy: Construction and dependent agency PE 89
Exchange of Information and Rubik Agreements: the Perspective of an EU Academic 89
Acuerdos sobre Intercambio de Información (TIEAs): las ventajas del bilateralismo para la asistencia mutua en la época del multilateralismo global 89
Tax treatment of foreign losses: an urgent issue for the European Court of Justice 88
ECJ - Recent Developments in Direct Taxation 2008 88
Italy: The 3D I Case and Appeal Procedures on State Aids in Tax Matters 88
Il credito per le imposte pagate all’estero ed il diritto comunitario: la Corte di Giustizia non convince 87
Interaction between double taxation conventions and the rulings of the ECJ on the fundamental freedoms 86
Derechos y garantías de los contribuyentes en las haciendas locales: un enfoque europeo 86
Il divieto di abuso come principio del diritto tributario comunitario e la sua influenza sula giurisprudenza tributaria nazionale 86
Procedural Rules in Tax Law in the Context of European Union and Domestic Law 86
General report 86
Fixed establishment and permanent establishment 85
Capitolo 4 "Redditi di lavoro dipendente" (par. 4000-4595) 85
Introduction to European Tax Law on Direct Taxation 85
Aspetti tributari del trasferimento di residenza delle persone fisiche all’estero 84
Presunzioni assolute, discrezionalità e principio di proporzionalità in materia tributaria secondo la Corte di Giustizia 84
Art. 73 TUIR (par. 73000-73320) 84
The EC Model Tax Convention 84
Commentaire à l’article 16 du Modèle OCDE 84
Global CO2 Taxes 84
Preface 84
General Report 84
L’Irap e la giurisprudenza comunitaria in tema di imposizione del valore aggiunto alla vigilia della sentenza della Corte di Giustizia 83
Los principios tributarios ante las nuevas formas de imposicion sobre la renta. 83
Summa fiscale 2010 83
Abuse of Law in the Context of Indirect Taxation: from (before) Emsland-Stärke 1 to Halifax (and beyond) 83
Introduction 83
CJEU - Recent Developments in Value Added Tax 2015 83
Totale 9.895
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Categoria #
all - tutte 49.222
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 49.222
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Totale Lug Ago Sett Ott Nov Dic Gen Feb Mar Apr Mag Giu
2018/2019550 0 0 0 0 0 0 0 0 0 154 378 18
2019/20202.719 753 262 319 20 205 60 266 39 240 124 370 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
2023/20241.371 130 196 394 77 72 122 91 163 68 58 0 0
Totale 21.860