Title: Profili internazionali dell’irap e configurabilita del credito per imposte estere su basi convenzionali
Authors: Rolle, Giovanni # ×
Issue Date: Mar-2015
Publisher: Wolters Kluwer Italia Srl
Series Title: Il Fisco issue:9 pages:846-853
Abstract: Despite it is a local tax, IRAP presents profiles of international importance, as it applies to non-residents and strikes, with certain exceptions, also positive components the value of production with foreign sources. In the latter case, cases of double taxation may arise and, with them, the issue remained unresolved to this day, of the possible recognition for IRAP purposes and on a treaty basis, of a credit for taxes paid abroad.
ISSN: 1124-9307
Publication status: published
KU Leuven publication type: AT-p
Appears in Collections:Institute for Tax Law
× corresponding author
# (joint) last author

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