Pasquale PISTONE | Publications
Pasquale PISTONE Publications
| 2023 | |
| Contributo in volume (Capitolo o Saggio) | |
| Desafíos del intercambio de información. Derechos de los contribuyentes en el contexto de intercambio de información. In Lasala M.I. (ed.) Compliance Tributario Pag.231-238 Errepar. ISBN:978-987-01-3125-0 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2023 | |
| Contributo in volume (Capitolo o Saggio) | |
| Article 15: Income from Employment. In Vann R. et al (eds.) Global Tax Treaty Commentaries Pag.1-75 Amsterdam IBFD. ISBN:978-90-8722-250-5 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2023 | |
| Contributo in volume (Capitolo o Saggio) | |
| Article 16: Directors’ fees. In Pistone P. (ed.) Global Tax Treaty Commentaries Pag.1-40 Amsterdam IBFD. ISBN:978-90-8722-250-5 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2023 | |
| Contributo in volume (Capitolo o Saggio) | |
| Articles 19 (1) and (3) and 28: Government Service and Members of Diplomatic Missions and Consular Posts. In Pistone P. (ed.) Global Tax Treaty Commentaries Pag.1-37 Amsterdam IBFD. ISBN:978-90-8722-250-5 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2023 | |
| Contributo in volume (Capitolo o Saggio) | |
| Improving taxpayers’ rights in the settlement of cross-border tax disputes. In Maisto G. (ed.) Dispute Resolution under Tax Treaties and Beyond Pag.403-434 Amsterdam IBFD. ISBN:978 90 8722 854 5 | |
| Pistone, P.; Baker P., (co-autore) | |
| Show it in Product Database (IRIS) |
| 2023 | |
| Contributo in volume (Capitolo o Saggio) | |
| Presunzione d’innocenza e diritto alla revisione giudiziale delle sanzioni tributarie : brevi riflessioni alla luce del diritto europeo e comparato. In Fregni M.C et al. (eds.) Studi in memoria di Francesco Tesauro Pag.491-521 Milano Wolters Kluwer - Cedam. ISBN:978-88-13-38298-8 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2022 | |
| Contributo in volume (Capitolo o Saggio) | |
| The Coordination of Tax Policies in the EU. In Lang M., Pistone P., Schuch J., Staringer C. (eds.) Introduction to European Tax Law on Direct Taxation Pag.39-64 Vienna Linde Verlag. ISBN:978-3-7073-4655-8 | |
| Pistone, P.; Szudoczky R., (co-autore) | |
| Show it in Product Database (IRIS) |
| 2022 | |
| Contributo in volume (Capitolo o Saggio) | |
| The Faltering Legitimacy of the Place of Physical Presence as Tax Nexus on Active Income. In Pistone P. (ed.) Building Global International Tax Law Pag.159-179 Amsterdam IBFD. ISBN:978-90-8722-781-4 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2022 | |
| Contributo in volume (Capitolo o Saggio) | |
| EU Law and Tax Nexus in Changing Times. In Traversa E. (ed.) Tax Nexus and Jurisdiction in International and EU Law Pag.193-211 Amsterdam IBFD. ISBN:978-90-8722-796-8 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2022 | |
| Contributo in volume (Capitolo o Saggio) | |
| La qualité de la legislation fiscale en Italie. In Ricou B. (ed.) Regards croisés sur la qualité de la législation fiscale Pag.229-233 LexisNexis. ISBN:978-2-7110-3672-1 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2021 | |
| Contributo in volume (Capitolo o Saggio) | |
| Digital Services Taxes and Tax Treaties. In Kofler G., Mason R., Rust A. (eds.) Thinker, Teacher, Traveler. Reimagining International Tax. Essays in Honor of H. David Rosenbloom Pag.407-419 Amsterdam IBFD. ISBN:978-90-8722-715-9 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2021 | |
| Contributo in volume (Capitolo o Saggio) | |
| L’attuazione della Direttiva 2017/1852 relativa ai meccanismi di risoluzione delle controversie in materia fiscale: profili di diritto europeo e comparato. In Del Federico, L., Pistone, P., Trivellin, M. (eds.) La risoluzione delle controversie in materia fiscale nell'Unione Europea Pag.43-69 Pisa Pacini Editore. ISBN:978-88-3379-400-6 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2021 | |
| Contributo in volume (Capitolo o Saggio) | |
| Acuerdos de intercambio de información y derechos de los contribuyentes. In AA.VV. II Jornadas Chilenas de Derecho Tributario Pag.10-15 ISBN:978-956-09709-0-9 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2021 | |
| Contributo in volume (Capitolo o Saggio) | |
| The Way Ahead: Policy Consistency and Sustainability of the GLoBE Proposal. In Perdelwitz A., Turina A. (eds.) Global Minimum Taxation? An Analysis of the Global Anti-Base Erosion Initiative Pag.415-436 Amsterdam IBFD. ISBN:978-90-8722-674-9 | |
| Pistone, P.; co-autore Turina, A. | |
| Show it in Product Database (IRIS) |
| 2021 | |
| Contributo in volume (Capitolo o Saggio) | |
| The Use of Gaar For The Application of the Beneficial Ownership Test in Tax Treaties. In Butani M., Jain T. (eds.) GAAR: The final tax frontier? Pag.727-747 Thomson Reuters. ISBN:978-93-90529-94-0 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2021 | |
| Contributo in volume (Capitolo o Saggio) | |
| Digital taxes and Article 2 OECD Model Convention 2017. In Kofler G. et al. (eds.) Taxes Covered under Article 2 of the OECD Model Pag.167-199 ISBN:978-90-8722-671-8 | |
| Pistone, P.; co-autore Ullmann, A. | |
| Show it in Product Database (IRIS) |
295223Taxation of employment
| 2020 | |
| Contributo in volume (Capitolo o Saggio) | |
| Taxation of employment. In Brauner Y. (ed.) Research Handbook International Tax Law Pag.65-77 E. Elgar. ISBN:978 1 78897 536 0 | |
| Pistone, P. | |
| Codice identificativo ISI: WOS:000661127401077 Codice identificativo SCOPUS: 2-s2.0-85140517803 | |
| Show it in Product Database (IRIS) |
| 2020 | |
| Contributo in volume (Capitolo o Saggio) | |
| The Flexible Multi-Tier Dispute Resolution Framework and Our Final Recommendations. In Pistone P., De Goede J.J.P. (eds.) Flexible Multi-Tier Dispute Resolution in International Tax Disputes Pag.483-522 Amsterdam IBFD. ISBN:978-90-8722-664-0 | |
| Pistone, P.; De Goede J. J. P., (co-autore) | |
| Show it in Product Database (IRIS) |
181263General Report
| 2020 | |
| Contributo in volume (Capitolo o Saggio) | |
| General Report. In Pistone, P. (ed.) Tax Procedures Pag.3-111 Amsterdam IBFD. ISBN:978-90-8722-623-7 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2020 | |
| Contributo in volume (Capitolo o Saggio) | |
| Arbitration and the Implementation of Arbitral Awards in Domestic Law. In Pistone P., Kofler G., Lang M., Rust A., Schuch J., Spies K., Staringer C. (eds) Tax Treaties and Procedural Law Pag.177-206 Amsterdam IBFD. ISBN:978-90-8722-647-3 | |
| Pistone, P.; Papulova A., (co-autore) | |
| Show it in Product Database (IRIS) |
181258General Report
| 2020 | |
| Contributo in volume (Capitolo o Saggio) | |
| General Report. In Lang M. et al. (eds.) Tax Treaty Arbitration Pag.1-35 Amsterdam IBFD. ISBN:978-90-8722-614-5 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2019 | |
| Contributo in volume (Capitolo o Saggio) | |
| Arbitrating Cross-Border Tax Disputes in Line with European Union Law: Issues and Solutions. In Monsenego J., Bjuvberg J. et al. (eds.) International Taxation in a Changing Landscape – Liber Amicorum in Honour of Bertil Wiman Pag.57-69 Alphen aan den Rijn Wolters Kluwer. ISBN:978-90-411-9234-9 | |
| Pistone, P.; Dourado A. P., (co-autore) | |
| Show it in Product Database (IRIS) |
| 2019 | |
| Contributo in volume (Capitolo o Saggio) | |
| Tax Policy and Special Tax Zones. In Pistone P., Laukkanen A., De Goede J. (eds.) Special Tax Zones in the Era of International Tax Coordination Pag.71-98 Amsterdam IBFD. ISBN:978-90-8722-549-0 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2019 | |
| Contributo in volume (Capitolo o Saggio) | |
| Main Findings on Special Tax Zones. In Pistone P., Laukkanen A., De Goede (eds.) Special Tax Zones in the Era of International Tax Coordination Pag.561-573 Amsterdam IBFD. ISBN:978-90-8722-549-0 | |
| Pistone, P.; De Goede J., (co-autore) | |
| Show it in Product Database (IRIS) |
| 2019 | |
| Contributo in volume (Capitolo o Saggio) | |
| Permanent Establishment and the Digital Economy. In Maisto G. (ed.) New Trends in the Definition of Permanent Establishment Pag.199-226 Amsterdam IBFD. ISBN:978-90-8722-552-0 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2019 | |
| Contributo in volume (Capitolo o Saggio) | |
| Entitlement to Protection against Discriminatory Taxation. In Lang M., Pistone P., Rust A., Schuch J., Staringer C. (eds) Tax Treaty Entitlement Pag.227-252 Amsterdam IBFD. ISBN:978-90-8722-505-6 | |
| Pistone, P.; Migai C., (co-autore) | |
| Show it in Product Database (IRIS) |
181256A Plea for Qualified Majority Voting and the Ordinary Legislative Procedure in European Tax Law
| 2019 | |
| Contributo in volume (Capitolo o Saggio) | |
| A Plea for Qualified Majority Voting and the Ordinary Legislative Procedure in European Tax Law. In Valente P., Raventós-Calvo S., Van Thiel S. (eds.) CFE Tax Advisers Europe – 60th Anniversary Liber Amicorum Pag.11-34 Amsterdam IBFD. ISBN:978-90-8722-555-1 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2019 | |
| Contributo in volume (Capitolo o Saggio) | |
| I limiti esterni alla sovranità tributaria statale nell'era del diritto globale. In Glendi C., Corasaniti G., Corrado Oliva C., De' Capitani di Vimercate (eds.) Per un nuovo ordinamento tributario, "Il diritto tributario" Pag.665-688 Padova Cedam. ISBN:8813365888 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2019 | |
| Contributo in volume (Capitolo o Saggio) | |
| The BEPS Multilateral Instrument and EU Law. In Martin Jimenez A. (ed.) The External Tax Strategy of the EU in a Post-BEPS Environment Pag.171-184 Amsterdam IBFD. ISBN:978-90-8722-501-8 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2019 | |
| Contributo in volume (Capitolo o Saggio) | |
| Article 15: Income from Employment. In Vann R. et al (eds.) Global Tax Treaty Commentaries Pag.1-72 Amsterdam IBFD. ISBN:978-90-8722-250-5 | |
| Pistone, P. | |
| Codice identificativo SCOPUS: 2-s2.0-85165171497 | |
| Show it in Product Database (IRIS) |
| 2019 | |
| Contributo in volume (Capitolo o Saggio) | |
| Abuse of Companies and the Prohibition of Abusive Tax Practices. In Birkmose H.S., Engsig Sorensen K. (eds.) Abuse of companies in tax law Pag.309-328 Alphen aan den Rijn Kluwer Law International. ISBN:9789403513218 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2018 | |
| Contributo in volume (Capitolo o Saggio) | |
| Relationship with EU Law, International Law, the OECD Model Convention, Double Tax Conventions between Member States and Member States' Domestic Legislation. In Marciano A., Ramello G. (eds.) Encyclopaedia of Law and Economics Pag.online-online Springer. ISBN:978-1-4614-7883-6 | |
| Pistone, P.; Zagler M., (co-autore) | |
| Codice identificativo ISI: WOS:000517132600008 | |
| Show it in Product Database (IRIS) |
| 2018 | |
| Contributo in volume (Capitolo o Saggio) | |
| The EU Charter of Fundamental Rights, General Principles of EU Law and Taxation. In Terra B., Wattel P. (eds.) European Tax Law, 7th student edition Pag.91-102 Wolters Kluwer. ISBN:978 90 13 13359 2 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2018 | |
| Contributo in volume (Capitolo o Saggio) | |
| The Impact of Conceptual and Linguistic Diversity on the Application and Interpretation of Art. 16 OECD MC. In Arnold B., Parolini A. (eds.) Essays in honour of Jacques Sasseville Pag.251-263 Canadian Tax Foundation. ISBN:978-0-88808-301-2 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2018 | |
| Contributo in volume (Capitolo o Saggio) | |
| The Relationship Between Tax Treaties and the Multilateral Instrument: Compatibility Clauses in the Multilateral Instrument. In Lang et al (eds.) The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects Pag.111-138 Wolters Kluwer. ISBN:978-90-411-8836-6 | |
| Pistone, P.; Govind S., (co-autore) | |
| Show it in Product Database (IRIS) |
| 2018 | |
| Contributo in volume (Capitolo o Saggio) | |
| The Settlement of Cross-Border Tax Disputes in the European Union. In Terra B., Wattel P. (eds.) European Tax Law Pag.321-379 Alphen aan den Rijn Wolters Kluwer. ISBN:978 90 13 13360 8 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
147372European Tax Integration: The Need for a Traffic Light at the Crossroads of Law, Policy and Politics
| 2018 | |
| Contributo in volume (Capitolo o Saggio) | |
| European Tax Integration: The Need for a Traffic Light at the Crossroads of Law, Policy and Politics. In Pistone P. (ed.) European Tax Integration: Law, Policy and Politics Pag.XV-XXXVII Amsterdam IBFD. ISBN:978-90-8722-472-1 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2018 | |
| Contributo in volume (Capitolo o Saggio) | |
| Primato del diritto dell’Unione Europea e sovranità tributaria: il ruolo della Corte di Giustizia Europea. In Cannizzaro et al. (eds.) Liber Amicorum in onore di Antonio Tizzano. De la Cour CECA à la Cour de l’Union: le long parcours de la justice européenne Pag.737-750 Torino Giappichelli. ISBN:9788892174580 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2018 | |
| Contributo in volume (Capitolo o Saggio) | |
| The Concept of Beneficial Ownership in Tax Treaties and its General Anti-Avoidance Function. In Lang et al (eds.) Tax Treaty Case Law around the Globe 2017 Pag.185-196 Amsterdam IBFD. ISBN:978-90-8722-434-9 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2018 | |
| Contributo in volume (Capitolo o Saggio) | |
| The EU Charter of Fundamental Rights, General Principles of EU Law and Taxation. In Terra B., Wattel P. (eds.) European Tax Law Pag.153-178 Alphen aan den Rijn Wolters Kluwer. ISBN:978 90 13 13360 8 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2018 | |
| Contributo in volume (Capitolo o Saggio) | |
| The Settlement of Cross-Border Tax Disputes in the European Union. In Terra B., Wattel P. (eds.) European Tax Law, 7th student edition Pag.175-194 Wolters Kluwer. ISBN:978 90 13 13359 2 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
130734Global CO2 Taxes
| 2017 | |
| Contributo in volume (Capitolo o Saggio) | |
| Global CO2 Taxes. In Milne J. E. (ed.) Environmental Taxation and the Law Pag.210-222 Cheltenham Edward Elgar Publishing. ISBN:978 1 78536 199 9 | |
| Pistone, Pasquale; Bilbao Estrada, Iñaki | |
| Show it in Product Database (IRIS) |
| 2017 | |
| Contributo in volume (Capitolo o Saggio) | |
| 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. In Dourado, A.P. (ed.) Tax Avoidance Revisited in the EU BEPS Context Pag.73-100 Amsterdam IBFD. ISBN:978-90-8722-422-6 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2017 | |
| Contributo in volume (Capitolo o Saggio) | |
| Il giusto processo tributario e la sua applicazione negli ambiti amministrativo e giurisdizionale in materia tributaria. In Simón Acosta, E.S. Plazas Vega, M. (coord.) Derecho tributario comparado. Problemas comunes y aspectos procedimentales. Italia, España y Colombia Pag.307-319 Torino Giappichelli. ISBN:978-958-738-956-2 | |
| Pistone, P. | |
| Codice identificativo SCOPUS: 2-s2.0-85007196071 | |
| Show it in Product Database (IRIS) |
| 2017 | |
| Contributo in volume (Capitolo o Saggio) | |
| Il giusto processo tributario e la sua applicazione nel procedimento nel processo tributario. In Amatucci F., Alfano R. (eds.) Ordinamenti tributari a confronto. Problematiche comuni e aspetti procedimentali. Italia, Spagna, Colombia Pag.273-286 Torino Giappichelli. ISBN:978-958-738-956-2 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2017 | |
| Contributo in volume (Capitolo o Saggio) | |
| Exchange of Information and Mutual Assistance in the Collection of Taxes. In Lang, M. et all. (eds) The UN Model Convention and its Relevance for the Global Tax Treaty Network Pag.321-350 Amsterdam IBFD. ISBN:978-90-8722-425-7 | |
| Pistone, Pasquale; Schoueri, Pedro | |
| Show it in Product Database (IRIS) |
198438General Report
| 2017 | |
| Contributo in volume (Capitolo o Saggio) | |
| General Report. In Lang M. et al (eds.) The Impact of Bilateral Investiment Treaties on Taxation Pag.1-43 Amsterdam IBFD. ISBN:978-90-8722-431-8 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2017 | |
| Contributo in volume (Capitolo o Saggio) | |
| Propuestas de un nuevo EP como nexo para gravar las rentas empresarias en la era de la economía digital. In Della Rocca O., Teijeiro O. (eds.) Homenaje al. Dr. Vicente Óscar Díaz, Pag.175-247 Buenos Aires Asociación Argentina de Estudios Fiscales. ISBN:978-950-9761-36-0 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
130738General Report
| 2017 | |
| Contributo in volume (Capitolo o Saggio) | |
| General Report. In Lang, M. et aa. (eds.) The Impact of Bilateral Investment Treaties on Taxation Pag.1-43 Amsterdam IBFD. ISBN:978-90-8722-431-8 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2017 | |
| Contributo in volume (Capitolo o Saggio) | |
| La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale. In Amatucci F., Cordeiro Guerra R. (eds.) L’evasione e l’elusione fiscale in ambito nazionale e internazionale Pag.275-327 Ariccia Aracne Editore. ISBN:978-88-548-9827-1 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2016 | |
| Contributo in volume (Capitolo o Saggio) | |
| Acuerdos sobre Intercambio de Información (TIEAs): las ventajas del bilateralismo para la asistencia mutua en la época del multilateralismo global. In AA.VV. Derecho Aduanero y Comercio Exterior - 40 Jornadas Colombianas de Derecho Tributario Pag.97-137 Bogotà ICDT. | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2016 | |
| Contributo in volume (Capitolo o Saggio) | |
| Article 16: Directors’ Fees. In Vann, R. (ed.) Global Tax Treaty Commentaries Pag.1-47 Amsterdam IBFD. ISBN:978-90-8722-250-5 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2016 | |
| Contributo in volume (Capitolo o Saggio) | |
| Articles 19(1), 19(3) and 28: Government Service and Members of DiplomaticMissions and Consular Posts. In Vann, R. (ed.) Global Tax Treaty Commentaries Pag.1-46 Amsterdam IBFD. ISBN:978-90-8722-250-5 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2016 | |
| Contributo in volume (Capitolo o Saggio) | |
| Panorama general de la proteccion de derechos humanos en el ambito tributario. In Ruiz Jimenez, C.A. (coord.) Derecho tributario y derechos humanos Pag.36-114 Città del Messico Tirant lo Blanch. ISBN:978-84-9143-347-7 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2016 | |
| Contributo in volume (Capitolo o Saggio) | |
| General Report: Problematicas actuales y nuevas fronteras de los medios de impugnacion nacionales e internacionales. In AA. VV. XXIX Jornadas Latinoamericanas de Derecho Tributario (ILADT) Pag.33-90 Santa Cruz IBET. ISBN:978-99974-65-17-7 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2016 | |
| Contributo in volume (Capitolo o Saggio) | |
| International tax coordination through the BEPS project and the exercise of tax sovereignty in the European Union. In Englisch J. (ed.) International Tax Law: New Challenges to and from Constitutional and Legal Pluralism Pag.219-252 Amsterdam IBFD. ISBN:978-90-8722-374-8 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2016 | |
| Contributo in volume (Capitolo o Saggio) | |
| BEPS, Capital Export Neutrality and the Risk of Hidden Tax Protectionism. Selected Remarks from an EU Perspective. In Danon R. (ed.) Base Erosion and Profit Shifting (BEPS). Impact for European and international tax policy Pag.319-364 Zurigo Schulthess Verlag. ISBN:978-3-7255-8605-9 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
102374Introduction
| 2016 | |
| Contributo in volume (Capitolo o Saggio) | |
| Introduction. In Pistone P., Villar M. (eds.) Energy Taxation, Environmental Protection and State Aids Pag.xvii-xxiii Amsterdam IBFD. ISBN:978-90-8722-372-4 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2016 | |
| Contributo in volume (Capitolo o Saggio) | |
| General Report: Trends and Players in Tax Policy. In Lang et al. (eds.) Trends and Players in Tax Policy Pag.3-76 Amsterdam IBFD. ISBN:978-90-8722-359-5 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2016 | |
| Contributo in volume (Capitolo o Saggio) | |
| Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed LoB Clause Compatible with EU Fundamental Freedoms?. In Lang M., Pistone P., Rust A., Schuch J., Staringer C. (eds.) Base Erosion and Profit Shifting (BEPS) Pag.165-218 Vienna Linde Verlag. ISBN:9783707333695 | |
| Pistone, Pasquale; Rita, Julien; Francesco, Cannas | |
| Show it in Product Database (IRIS) |
| 2016 | |
| Contributo in volume (Capitolo o Saggio) | |
| Tax Information Exchange Agreements (TIEAs): The Advantages of Bilateralism for Mutual Assistance in the Era of Global Multilateralism. In AA.VV. Colombianas de Derecho Tributario Pag.97-137 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2016 | |
| Contributo in volume (Capitolo o Saggio) | |
| The Coordination of Tax Policies in the EU. In Lang M., Pistone P., Schuch J., Staringer C. (eds.) Introduction to European Tax Law on Direct Taxation Pag.27-51 Vienna Linde Verlag. ISBN:9783707330830 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2016 | |
| Contributo in volume (Capitolo o Saggio) | |
| Italy: No Permanent Establishment for Toll Manufacturers without Participation in Strategic Decision-Making. In Lang M. et al. (eds.) Tax Treaty Case Law around the Globe 2015 Pag.115-119 Amsterdam IBFD. ISBN:978-90-8722-351-9 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2015 | |
| Contributo in volume (Capitolo o Saggio) | |
| European Fiscal and Tax Policies for Damaged Areas: The European Legal Framework of Reference. In Del Federico L. et al. Tax Implications of Natural Disasters and Pollution Pag.15-41 Alphen aan den Rijn Kluwer Law International. ISBN:978-90-411-5611-2 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2015 | |
| Contributo in volume (Capitolo o Saggio) | |
| Article 15: Income from Employment. In Vann, R. (ed.) Global Tax Treaty Commentaries Pag.1-82 Amsterdam IBFD. ISBN:978-90-8722-250-5 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
79704Introduction
| 2015 | |
| Contributo in volume (Capitolo o Saggio) | |
| Introduction. In Brauner, Y., Pistone P. (eds.) BRICS and the Emergence of International Tax Coordination Pag.3-14 Amsterdam IBFD Publications. ISBN:978-90-8722-304-5 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2015 | |
| Contributo in volume (Capitolo o Saggio) | |
| The BRICS and the Future of International Taxation. In Brauner Y., Pistone P. (eds.) BRICS and the Emergence of International Tax Coordination Pag.495-517 Amsterdam IBFD Publications. ISBN:978-90-8722-304-5 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2015 | |
| Contributo in volume (Capitolo o Saggio) | |
| Free Movement of Capital and Third Countries: Test Claimants in the FII Group Litigation. In Haslehner W., Kofler G., Rust. A. (eds.) Landmark Decisions of the ECJ in Direct Taxation Pag.193-206 Alphen aan den Rijn Kluwer Law International. ISBN:978-90-411-6619-7 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2015 | |
| Contributo in volume (Capitolo o Saggio) | |
| Taxation of Immovable Property: EU Law Direct Tax Aspects. In Maisto G. (ed.) Immovable Property under Domestic Law, EU Law and Tax Treaties Pag.25-42 Amsterdam IBFD Publications. ISBN:978-90-8722-327-4 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2015 | |
| Contributo in volume (Capitolo o Saggio) | |
| From Mutual Agreement Procedures to Arbitration in Tax Treaties: Reconciling protection of Taxpayers’ Rights with Interest to Collect Taxes. In Billur Y. (ed.) Settlement of Tax Disputes: Alternative Mechanisms Pag.272-281 Instanbul Beta Basim Yayim. ISBN:978 605 333 389 0 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2014 | |
| Contributo in volume (Capitolo o Saggio) | |
| The EU Law Dimension of Human Rights in Tax Matters. In Brokelind C. (ed) Principles of Law: Function, Status and Impact in EU Tax Law Pag.91-123 Amsterdam IBFD Publications. ISBN:978-90-8722-259-8 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2014 | |
| Contributo in volume (Capitolo o Saggio) | |
| Commentaire à l’article 18 du Modèle OCDE. In Danon R., Gutmann D., Oberson X., Pistone, P. (coords.) Modèle de Convention fiscale OCDE concernant le revenu et la fortune Pag.621-627 Basel Helbing Lichtenhahn. ISBN:9783719028527 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2014 | |
| Contributo in volume (Capitolo o Saggio) | |
| Habitual Exercise of Authority to Conclude Contracts under Article 5 (5) of the OECD Model Convention. In Lang M., Pistone P., Schuch J., Staringer C., Storck A. (eds.) Dependent Agents as Permanent Establishments Pag.131-158 Vienna Linde Verlag. ISBN:9783707324600 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2014 | |
| Contributo in volume (Capitolo o Saggio) | |
| Commentaire à l’article 19 du Modèle OCDE. In Danon R., Gutmann D., Oberson X., Pistone P. (coords.) Modèle de Convention fiscale OCDE concernant le revenu et la fortune Pag.628-634 Basel Helbing Lichtenhahn. ISBN:9783719028527 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2014 | |
| Contributo in volume (Capitolo o Saggio) | |
| On Abuse and Fraud in VAT: Setting the Appropriate Boundaries for GAARs in the EU VAT System. In Lang M. et al. (eds.) Improving VAT/GST - Designing a Simple and Fraud-Proof Tax System Pag.591-602 Amsterdam IBFD. ISBN:978-90-8722-236-9 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2014 | |
| Contributo in volume (Capitolo o Saggio) | |
| Commentaire à l’article 27 du Modèle OCDE. In Danon R., Gutmann D., Oberson X., Pistone P. (coords.) Modèle de Convention fiscale OCDE concernant le revenu et la fortune Pag.841-848 Basel Helbing Lichtenhahn. ISBN:9783719028527 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2014 | |
| Contributo in volume (Capitolo o Saggio) | |
| Commentaire à l’article 20 du Modèle OCDE. In Danon R., Gutmann D., Oberson X., Pistone P. (coords.) Modèle de Convention fiscale OCDE concernant le revenu et la fortune Pag.635-641 Basel Helbing Lichtenhahn. ISBN:9783719028527 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2014 | |
| Contributo in volume (Capitolo o Saggio) | |
| Commentaire à l’article 16 du Modèle OCDE. In Danon R., Gutmann D., Oberson X., Pistone P. (coords.) Modèle de Convention fiscale OCDE concernant le revenu et la fortune Pag.559-563 Basel Helbing Lichtenhahn. ISBN:9783719028527 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2014 | |
| Contributo in volume (Capitolo o Saggio) | |
| Mobility of companies in the European Union: a jigsaw of company law and tax law, case law and secondary law falling into place?. In Dourado A.P. (ed.) Movement of Persons and Tax Mobility in the European Union: Changing Winds Pag.135-187 Amsterdam IBFD. ISBN:9789087222239 | |
| Pistone, Pasquale; co autori Daniel Gérgely Szábo e., Karsten Engsig Sørensen | |
| Show it in Product Database (IRIS) |
| 2014 | |
| Contributo in volume (Capitolo o Saggio) | |
| Hybrid Financial Instruments: International Tax Avoidance and Anti-Avoidance Rules. In Lang, M. et aa. (eds.) Improving VAT/GST - Designing a simple and fraud-proof tax system Pag.591-602 Amsterdam IBFD Publications. ISBN:978-90-8722-236-9 | |
| Pistone, Pasquale | |
| Codice identificativo ISI: WOS:000355588400007 | |
| Show it in Product Database (IRIS) |
59170General report
| 2013 | |
| Contributo in volume (Capitolo o Saggio) | |
| General report. In Lang M. et aa. (eds.) Tax secrecy and tax transparency Pag.1-34 Vienna Peter Lang Verlag. ISBN:9783631627464 | |
| Pistone, Pasquale; co autore Eleonor, Kristoffersson | |
| Show it in Product Database (IRIS) |
| 2013 | |
| Contributo in volume (Capitolo o Saggio) | |
| The limits to interest deductibility: An ad hoc anti-abuse rule in the proposal for a CCCTB Directive. In Lang M., Pistone P., Schuch J., Staringer C., Storck A. (eds.) Corporate Income Taxation in Europe: the Common Consolidated Corporate Tax Base and Third Countries Pag.272-310 Cheltenham Edward Elgar Publications. ISBN:9781782545415 | |
| Pistone, Pasquale | |
| Codice identificativo SCOPUS: 2-s2.0-85038944831 | |
| Show it in Product Database (IRIS) |
| 2013 | |
| Contributo in volume (Capitolo o Saggio) | |
| Italy : can agent activities of an Italian subsidiary constitute a permanent establishment of its foreign parent?. In Lang M. Pistone P., Schuch J., Staringer C., Storck A., Smit D., Kemmeren E., Essers P., Owens J. (eds.) Tax Treaty Case Law around the Globe Pag.73-80 Amsterdam IBFD. ISBN:9789087222154 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2013 | |
| Contributo in volume (Capitolo o Saggio) | |
| Italy: Beneficial Ownership as Anti-Abuse Provision in International Taxation (Lower Tax Court of Reggio Emilia, judgment 242-1-10 of 29.11.2010). In Lang M. et aa. (eds.) Beneficial Ownership: Recent Trends Pag.175-185 Amsterdam IBFD. ISBN:9789087222000 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2013 | |
| Contributo in volume (Capitolo o Saggio) | |
| The EU charter of Fundamental Rights as the Supreme Source of European Tax Law. In Pires M., Pires R.C. (eds.) Segurança E Confiança Legitima Do Contribuinte Pag.11-20 Lisbona Universidade Lusíada Editora. ISBN:9789896401542 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2013 | |
| Contributo in volume (Capitolo o Saggio) | |
| Italy: Beneficial ownership and the entitlement to treaty benefits in the Presence of Transparent Entities (Corte di Cassazione, judgment 26 February 2009, n. 4600). In Lang M. et aa. (eds.) Beneficial Ownership: Recent Trends Pag.209-214 Amsterdam IBFD. ISBN:9789087222000 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2013 | |
| Contributo in volume (Capitolo o Saggio) | |
| Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relations with developing countries. In Brauner Y., Stewart M. (eds.) Tax Law and Development Pag.267-287 Cheltenham, Camberley e Northampton Edward Elgar Publishing. ISBN:9780857930026 | |
| Pistone, Pasquale | |
| Codice identificativo ISI: WOS:000323963300012 Codice identificativo SCOPUS: 2-s2.0-84881731249 | |
| Show it in Product Database (IRIS) |
| 2013 | |
| Contributo in volume (Capitolo o Saggio) | |
| Dienstnehmereinkünfte in den österreichischen DBA (Art 15,16,18,19 und 20 OECD MA). In Lang, M. et aa. (eds.) Die österreichische DBA-Politik Pag.232-267 Vienna Linde Verlag. ISBN:9783707323139 | |
| Pistone, Pasquale; co autore Marion, Scheuer | |
| Show it in Product Database (IRIS) |
| 2012 | |
| Contributo in volume (Capitolo o Saggio) | |
| Italy: The 3D I Case and Appeal Procedures on State Aids in Tax Matters. In Lang M., Pistone P., Schuch J., Staringer C. (eds.) ECJ – Recent Developments in Direct Taxation 2011 Pag.151-171 Vienna Linde Verlag. ISBN:9783707320879 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
46006General Report
| 2012 | |
| Contributo in volume (Capitolo o Saggio) | |
| General Report. In Lang M., Pistone P., Schuch J., Staringer C. (eds.) The Impact of the OECD and UN Model Conventions on bilateral tax treaties Pag.1-35 Cambridge Cambridge University Press. ISBN:9781107019720 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
54217Steering the Development of Direct Taxes towards a Fair Mix of Positive and Negative Integration
| 2012 | |
| Contributo in volume (Capitolo o Saggio) | |
| Steering the Development of Direct Taxes towards a Fair Mix of Positive and Negative Integration. In Lang M., Pistone P., Schuch J., Staringer C. (eds.) Horizontal tax coordination Pag.331-348 Amsterdam IBFD Publications. ISBN:9789087221553 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2012 | |
| Contributo in volume (Capitolo o Saggio) | |
| Waiving Bank Secrecy and Exchanging Tax Information in Cross-Border Situations: the Austrian Way to Global Fiscal Transparency. In Salvini L., Melis G. (eds.) Financial Crisis and the Single Market Pag.125-136 Roma Discendo Agitur. ISBN:9788896540046 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2012 | |
| Contributo in volume (Capitolo o Saggio) | |
| The Requirements of the EU Internal Market: Steering the Development of Direct Taxes towards a Fair Mix of Positive and Negative Integration. In Lang M. et al. (eds.) Horizontal Tax Coordination within the EU and within States Pag.331-347 Amsterrdam IBFD. ISBN:978-90-8722-155-3 | |
| Pistone, P. | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Art. 23 TUIR (par. 23000-23300). In Antonelli V., D’Alessio R., Pistone P. (eds.) Summa tuir 2011 Pag.191-200 Milano Il Sole 24 Ore. ISBN:9788832477375 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Italy: Construction and dependent agency PE. In Lang M., Pistone P. et aa. (eds.) Tax treaty case law from around the Globe Pag.113-120 Vienna Linde Verlag. ISBN:9783707319354 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Art. 74 TUIR (par. 74000-74210). In Antonelli V., D’Alessio R., Pistone P. (eds.) Summa tuir 2011 Pag.563-568 Milano Il Sole 24 Ore. ISBN:9788832477375 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Capitolo 4 "Redditi di lavoro dipendente" (par. 4000-4595). In Antonelli V., D’Alessio R., Pistone P. (eds.) Summa fiscale 2011 Pag.203-228 Milano Il Sole 24 Ore. ISBN:9788832477368 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
38298General Report
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| General Report. In Kofler G., Maduro M., Pistone P. (eds.) Taxation and Human Rights in Europe and the World Pag.3-35 Amsterdam IBFD. ISBN:9789087221119 | |
| Pistone, Pasquale; co autore Georg, Kofler | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Art. 24 TUIR (par. 24000-24250). In Antonelli V., D’Alessio R., Pistone P. (eds.) Summa tuir 2011 Pag.201-203 Milano Il Sole 24 Ore. ISBN:9788832477375 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Pluralismo giuridico ed interpretazione della norma tributaria. In AA.VV. Dal diritto finanziario al diritto tributario. Studi in Onore di Andrea Amatucci Pag.231-263 Napoli Jovene Editore. ISBN:9788824320672 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Art. 73 TUIR (par. 73000-73320). In Antonelli V., D’Alessio R., Pistone P. (eds.) Summa tuir 2011 Pag.547-562 Milano Il Sole 24 Ore. ISBN:9788832477375 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Art. 18 TUIR (par. 18000-18350). In Antonelli V., D’Alessio R., Pistone P. (eds.) Summa tuir 2011 Pag.149-152 Milano Il Sole 24 Ore. ISBN:9788832477375 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Abuse of Law in the Context of Indirect Taxation: from (before) Emsland-Stärke 1 to Halifax (and beyond). In Vogenauer S., De la Feria R. (eds.) Prohibition of Abuse of Law: A New General Principle of EU Law? Pag.381-393 Oxford Hart Publishers. ISBN:9781841139388 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Die Möglichkeiten zur Verweigerung des Informationsaustausches nach Art. 26 OECD MA. In Lang M, Schuch J., Staringer C. (eds.) Internationale Amtshilfe in Steuersachen Linde Pag.75-115 Vienna Linde Verlag. ISBN:9783707318760 | |
| Pistone, Pasquale; co autore Martina, Gruber | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Capitolo 1 "IRPEF - Regole generali" (par. 1000-1034). In Antonelli V., D’Alessio R., Pistone P. (eds.) Summa fiscale 2011 Pag.3-8 Milano Il Sole 24 Ore. ISBN:9788832477368 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Art. 72 TUIR (par. 72000-72150). In Antonelli V., D’Alessio R., Pistone P. (eds.) Summa tuir 2011 Pag.545-546 Milano Il Sole 24 Ore. ISBN:9788832477375 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Selected Aspects of Retroactivity in Taxation from a Comparative and Supranational Law Perspective in the Experience of Italy and the European Union. In Yalti B. (ed.) Non-Retroactivity in Tax Law Pag.27-57 Istanbul Beta. ISBN:9786053776369 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Enterprise, Business and Business Profits in European Tax Law. In Maisto G. (ed.) The Meaning of “Enterprise”, “Business” and “Business Profits” under Tax Treaties and EU Tax Law Pag.3-22 Amsterdam IBFD. ISBN:9789087221010 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Double taxation: selected issues of compatibility with European law, multilateral tax treaties and CCCTB. In Rust A. (ed.) Double burdens within the European Union Pag.187-210 AALPHEN AAN DEN RIJN Kluwer Law International. ISBN:9789041135254 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2011 | |
| Contributo in volume (Capitolo o Saggio) | |
| Italy: domestic anti-avoidance ad hoc rules and the deduction non-discrimination provision in tax treaties. In Lang M., Pistone P. et aa. (eds.) Tax treaty case law from around the Globe Pag.463-470 Vienna Linde Verlag. ISBN:9783707319354 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| Tax Treaties with Developing Countries: a Plea for New Allocation Rules and a Combined Legal and Economic Approach. In Lang M., Pistone P., Schuch J., Staringer C., Storck A., Zagler M. (eds.) Tax Treaties: Building Bridges between Law and Economics Pag.413-439 Amsterdam IBFD. ISBN:9789087220853 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| Art. 73 TUIR (par. 73000-73320). In Antonelli V., D’Alessio R., Pistone P. (eds.) Summa tuir 2010 Pag.523-538 Milano Il Sole 24 Ore. ISBN:9788832475029 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| Soft tax law: steering legal pluralism towards international tax coordination. In Weber D. (ed.) Traditional and alternative routes to European tax integration Pag.97-114 Amsterdam IBFD Publications. ISBN:9789087220839 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| Rasgos fundamentales del Proyecto de Modelo de Convenio para América Latina. In Mazz A., Pistone P. (eds.) Reflexiones en torno a un modelo latinoamericano de convenio de doble imposición Pag.57-76 Montevideo Fundación de cultura universitaria. ISBN:9789974207448 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| Art. 72 TUIR (par. 72000-72150). In Antonelli, V., D’Alessio, R., Pistone, P. (eds.) Summa tuir 2010 Pag.521-522 Milano Il Sole 24 Ore. ISBN:9788832475029 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| Capitolo 4 "Redditi di lavoro dipendente" (par. 4000-4595). In Antonelli V., D’Alessio R., Pistone P. (eds.) Summa fiscale 2010 Pag.200-226 Milano Il Sole 24 Ore. ISBN:9788832475005 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| Italy: The 3 M Italia Case (C-417/10). In Lang M., Pistone P., Schuch J., Staringer C. (eds.) ECJ – Recent Developments in Direct Taxation 2010 Pag.121-137 Vienna Linde Verlag. ISBN:9783707318470 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| Five years of EURYI research on the impact of European law on relations with third countries in the field of direct taxes: selected remarks for a general report. In Heidenbauer S., Stürzlinger B. (eds.) The EU's External dimension in direct tax matters Pag.17-57 Vienna Linde Verlag. ISBN:9783707317749 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| Art. 18 TUIR (par. 18000-18350). In Antonelli, V., D’Alessio, R., Pistone, P. (eds.) Summa Tuir 2010 Pag.143-146 Milano Il Sole 24 Ore. ISBN:9788832475029 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| Art. 74 TUIR (par. 74000-74210). In Antonelli, V., D’Alessio, R., Pistone, P. (eds.) Summa tuir 2010 Pag.539-544 Milano Il Sole 24 Ore. ISBN:9788832475029 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| Art. 24 TUIR (par. 24000-24250). In Antonelli, V., D’Alessio, R., Pistone, P. (eds.) Summa Tuir 2010 Pag.195-197 Milano Il Sole 24 Ore. ISBN:9788832475029 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America. In ZAGLER M. (ed.) International Tax Coordination Pag.13-36 ABINGDON Routledge. ISBN:9780415569484 | |
| Pistone, Pasquale; co autore Timothy J., Goodspeed | |
| Codice identificativo SCOPUS: 2-s2.0-84917253969 | |
| Show it in Product Database (IRIS) |
31866The Italian cases
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| The Italian cases. In Lang M., Pistone P., Schuch J. (eds.) ECJ – Recent Developments in Direct Taxation 2010 Pag.139-151 Vienna Linde Verlag. ISBN:9783707316971 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| Die gemeinschaftsrechtliche Verpflichtung zur Anrechnung von Quellensteuern im Ansässigkeitsstaat co-author Christian Massoner. In LANG M., SCHUCH J., STARINGER C. (eds.) Quellensteuern – Der Steuerabzug bei Zahlungen an ausländischen Empfänger Pag.133-153 VIENNA Linde Verlag. ISBN:9783707317183 | |
| Pistone, Pasquale; co autore Christian, Massoner | |
| Show it in Product Database (IRIS) |
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| Art. 23 TUIR (par. 23000-23300). In Antonelli, V., D’Alessio, R., Pistone, P. (eds.) Summa Tuir 2010 Pag.185-194 Milano Il Sole 24 Ore. ISBN:9788832475029 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2010 | |
| Contributo in volume (Capitolo o Saggio) | |
| Effective protection of rights in the presence of final decisions : Combining stability with the correct interpretation of European tax law beyond national procedural autonomy. In Lang M., Weinzierl C. (eds.) Festschrift für Friedrich Rödler zum 60. Geburtstag Pag.731-738 Vienna Linde Verlag. ISBN:9783707314571 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2009 | |
| Contributo in volume (Capitolo o Saggio) | |
| Гармонизация в сфере налогообложения в интеграционных образованиях (на примере ЕС): постановка проблемы. In Danil V. Vinnitskiy (ed.) Международное налоговое право и региональная экономическая интеграция Pag.336-339 Ekaterinburg – San Pietroburgo ISBN:9785916610116 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
29000The General Report
| 2009 | |
| Contributo in volume (Capitolo o Saggio) | |
| The General Report. In PISTONE P. (ed.) Legal Remedies in European Tax Law Pag.1-24 AMSTERDAM IBFD Publications. ISBN:9789087220655 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2009 | |
| Contributo in volume (Capitolo o Saggio) | |
| 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. In LANG M. ET AA. (eds.) Value Added Tax and Direct Taxation – Similarities and Differences Pag.1161-1170 AMSTERDAM IBFD. ISBN:9789087220600 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2009 | |
| Contributo in volume (Capitolo o Saggio) | |
| Capitolo 1 "IRPEF - Inquadramento generale"" (par. 1000-1034). In ANTONELLI V., D'ALESSIO R., PISTONE P. (eds.) Summa fiscale 2009 Pag.3-8 MILANO Il sole 24 ore. ISBN:9788832472141 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2009 | |
| Contributo in volume (Capitolo o Saggio) | |
| The Protection of Taxpayers’ Rights in European Tax Law. In NYKIEL W. (ed.) The Protection of Taxpayers’ Rights Pag.33-43 WARSAW Oficyna. ISBN:9788376018638 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2009 | |
| Contributo in volume (Capitolo o Saggio) | |
| EC Law and Tax Residence of Companies. In MAISTO G. (ed.) Residence of Companies under Tax Treaties and EC Law Pag.183-194 AMSTERDAM IBFD Publications. ISBN:9789087220563 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2009 | |
| Contributo in volume (Capitolo o Saggio) | |
| Capitolo 5 “Redditi di lavoro dipendente” (par. 5000-5595). In Antonelli V., D’Alessio R., Pistone P. (eds.) Summa fiscale 2009 Pag.214-240 Milano Il Sole 24 Ore. ISBN:9788832472141 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2009 | |
| Contributo in volume (Capitolo o Saggio) | |
| Ensuring the effective primacy of European law beyond preliminary ruling procedures. In PISTONE P. (ed.) Legal Remedies in European Tax Law Pag.191-216 AMSTERDAM IBFD Publications. ISBN:9789087220655 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2009 | |
| Contributo in volume (Capitolo o Saggio) | |
| Некоторые вопросы международного налогового права в сфере отношений между Европейским Союзом и Российской Федерацией. In Danil V. Vinnitskiy (ed.) Международное налоговое право и региональная экономическая интеграция Pag.19-23 Ekaterinburg – San Pietroburgo ISBN:9785916610116 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2009 | |
| Contributo in volume (Capitolo o Saggio) | |
| Il divieto di abuso come principio del diritto tributario comunitario e la sua influenza sula giurisprudenza tributaria nazionale. In MAISTO G. (ed.) Elusione ed abuso del diritto tributario, in Quaderni della Rivista di diritto tributario Pag.281-308 MILANO Giuffrè. ISBN:881414558X | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2008 | |
| Contributo in volume (Capitolo o Saggio) | |
| Government Service (Article 19 OECD Model Convention). In LANG M., PISTONE P., SCHUCH J., STARINGER C. (eds.) Source versus Residence. Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives Pag.283-294 AALPHEN AAN DEN RIJN Kluwer Law International. ISBN:9789041127631 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
23109Outbound Investments and Interest Deduction: an Era of Fat Cap in European International Tax Law?
| 2008 | |
| Contributo in volume (Capitolo o Saggio) | |
| Outbound Investments and Interest Deduction: an Era of Fat Cap in European International Tax Law?. In LANG M.; PISTONE P.; SCHUCH J.; STARINGER C. (eds.) Common Consolidated Corporate Tax Base: the Possible Content of Community Law Provisions Pag.847-864 VIENNA Linde Verlag. ISBN:9788496758605 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2008 | |
| Contributo in volume (Capitolo o Saggio) | |
| The search for objective standards in the application of the acte clair doctrine to direct taxation: some remarks from an Italian perspective. In DOURADO A.P., DA PALMA BORGES R. (eds.) Tha Acte Clair in EC Direct Tax Law Pag.223-273 AMSTERDAM IBFD Publications. ISBN:9789087220365 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2008 | |
| Contributo in volume (Capitolo o Saggio) | |
| Tratados fiscales internacionales y soft law. In GARCIA NOVOA C., HOYOS C. (eds.) El tributo y su aplicación: perspectivas para el siglo XXI Pag.1197-1208 BUENOS AIRES Marcial Pons. ISBN:9789872414467 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2008 | |
| Contributo in volume (Capitolo o Saggio) | |
| Los principios tributarios ante las nuevas formas de imposicion sobre la renta.. In AA.VV. Los principios tributarios ante las nuevas formas de imposicion a la renta Pag.15-122 CARACAS Editorial Torino. ISBN:9789801233978 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2008 | |
| Contributo in volume (Capitolo o Saggio) | |
| Italy: The Paint Graphos Scarl, Adige Carni Scarl, Franchetto, Regione Autonoma della Sardegna, Ferrero and General Beverages Europe Cases. In LANG M., PISTONE P., SCHUCH J., STARINGER C. (eds.) ECJ - Recent Developments in Direct Taxation 2008 Pag.251-262 VIENNA Linde Verlag. ISBN:9783707314434 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2008 | |
| Contributo in volume (Capitolo o Saggio) | |
| Tax Science-Fiction: wie sich das Europäische internationale Steuerrecht in den nächsten Jahrzehnten entwickeln könnte. In RÄDLER, A.J. (ed.) Tax Science Fiction. Wie sieht unser Steuerrecht in 25 Jahren aus? Pag.28-40 NORDLINGEN C.H.BECK. ISBN:9783406589072 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2008 | |
| Contributo in volume (Capitolo o Saggio) | |
| European Direct Tax Law: quo vadis?. In Lang M., Vanistendael F. (eds.) Accounting and Taxation & Assessment of ECJ Case Law Pag.99-112 AMSTERDAM IBFD Publications. ISBN:9789081281911 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2007 | |
| Contributo in volume (Capitolo o Saggio) | |
| L'elusione fiscale ed il diritto comunitario. In UCKMAR V. (ed.) La normativa tributaria nella giurisprudenza delle Corti e nella nuova legislatura. Atti del convegno per gli 80 anni di Diritto e Pratica Tributaria Pag.91-98 PADOVA Cedam. ISBN:9788813272692 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
18859Italy
| 2007 | |
| Contributo in volume (Capitolo o Saggio) | |
| Italy. In BROKELIND C. (ed.) Towards a Homogeneous EC Direct Tax Law Pag.325-339 AMSTERDAM IBFD Publications. ISBN:9789087220037 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2007 | |
| Contributo in volume (Capitolo o Saggio) | |
| Derechos y garantías de los contribuyentes en las haciendas locales: un enfoque europeo. In SERRANO F. (ed.) El Estado Actual de los Derechos y de las Garantías de los Contribuyentes en las Haciendas Locales Pag.1427-1435 PAMPLONA Thomson-Civitas. ISBN:9788447026937 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
18854General Report
| 2007 | |
| Contributo in volume (Capitolo o Saggio) | |
| General Report. In LANG M., PISTONE P. (eds.) The EU and Third Countries Pag.1-55 VIENNA Linde Verlag. ISBN:9783707309324 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2007 | |
| Contributo in volume (Capitolo o Saggio) | |
| Profili internazionali e comunitari. In TESAURO F. (ed.) Imposta sul reddito delle società - Ires Pag.75-126 TORINO UTET. ISBN:9788808072177 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2007 | |
| Contributo in volume (Capitolo o Saggio) | |
| Pending Cases Filed by Italian Courts: The Porto Antico di Genova Cases, The Infringement Procedures on Outbound Flows of Dividends. In LANG M., SCHUCH J., STARINGER C. (eds.) ECJ – Recent Developments in Direct Taxation 2007 Pag.113-124 VIENNA Linde. ISBN:9783707311570 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2006 | |
| Contributo in volume (Capitolo o Saggio) | |
| La imposiciòn de los servicios en los convenios internacionales de doble imposiciòn. In AA. VV. Estudios de derecho internacional tributario - Los convenios de doble imposiciòn Pag.397-411 BOGOTÀ Instituto Colombiano de Derecho Tributario. ISBN:9586534707 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
10230The Italian Case
| 2006 | |
| Contributo in volume (Capitolo o Saggio) | |
| The Italian Case. In LANG. M., SCHUCH J., STARINGER C. (eds.) ECJ – Recent Developments in Direct Taxation Pag.203-217 VIENNA Linde. ISBN:9783707308785 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2006 | |
| Contributo in volume (Capitolo o Saggio) | |
| Linking up European tax treaties with social security rules. In LANG. M. (ed.) Double Taxation Conventions and Social Security Conventions Pag.27-35 VIENNA Linde. ISBN:3707308790 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2006 | |
| Contributo in volume (Capitolo o Saggio) | |
| Ein EU-Modell als Lösung für die Koordinierung der DBA zwischen den EU-Mitgliedstaaten. In CORDEWENER A., ENCHELMEIER S., SCHINDLER C.P. (eds.) Meistbegünstigung im Steuerrecht der EU-Staaten Pag.193-200 MONACO DI BAVIERA C.H.BECK. ISBN:9783406540325 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2006 | |
| Contributo in volume (Capitolo o Saggio) | |
| La double imposition économique internationale face au droit. In AA.VV. Liber amicorum Jacques Malherbe Pag.895-901 BRUXELLES BRUYLANT. ISBN:9782802722588 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2005 | |
| Contributo in volume (Capitolo o Saggio) | |
| Las medidas contra la doble imposición internacional: la experiencia europea y América Latina. In Pistone P., Taveira Torres H. (eds.) Estudios de derecho tributario constitucional e internacional. Homenaje latino-americano a Victor Uckmar Pag.727-741 BUENOS AIRES Depalma. ISBN:9505692455 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2003 | |
| Contributo in volume (Capitolo o Saggio) | |
| El establecimiento permanente en la jurisprudencia del Tribunal Europeo de Justicia. In UCKMAR V., ALTAMIRANO A., TAVEIRA TORRES H. (eds.) Impuestos sobre el comercio internacional Pag.633-642 BUENOS AIRES DEPALMA. ISBN:9789505692002 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2002 | |
| Contributo in volume (Capitolo o Saggio) | |
| Il diritto di detrazione nell’Iva. In UCKMAR V., TUNDO F. (eds.) Guida alla lettura della giurisprudenza tributaria Pag.196-199 MILANO Giuffrè. ISBN:9788814100666 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2002 | |
| Contributo in volume (Capitolo o Saggio) | |
| An EU Model Tax Convention. In AA. VV. Liber amicorum Luc Hinnekens Pag.437-456 Bruxelles Bruylant. ISBN:9782802716228 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2002 | |
| Contributo in volume (Capitolo o Saggio) | |
| Settlement of Tax Treaty Disputes in Italy. In Lang M., Züger M. (eds.) Settement of Tax Treaty Disputes Pag.307-355 Alphen Aan Rijn Kluwer Law International. ISBN:9041199047 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
10233Profili di diritto comparato, internazionale e comunitario in materia di imposta sulle successioni
| 2001 | |
| Contributo in volume (Capitolo o Saggio) | |
| Profili di diritto comparato, internazionale e comunitario in materia di imposta sulle successioni. In AA.VV. L'imposta sulle successioni e donazioni tra crisi e riforme Pag.347-389 MILANO Giuffrè. ISBN:9788814091339 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2001 | |
| Contributo in volume (Capitolo o Saggio) | |
| The EC Model Tax Convention. In AA.VV. Abusive Application of International Tax Agreements Pag.78-80 Alphen Aan Rijn Kluwer Law International. ISBN:9041116737 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 2000 | |
| Contributo in volume (Capitolo o Saggio) | |
| Verso il federalismo fiscale nella Unione Europea?. In FAUSTO D., PICA F. (eds.) Teoria e fatti del federalismo fiscale Pag.755-783 BOLOGNA Il Mulino. ISBN:8815076093 | |
| Pistone, Pasquale; co autore José Andrés Rozas, Valdés | |
| Show it in Product Database (IRIS) |
| 2000 | |
| Contributo in volume (Capitolo o Saggio) | |
| Federalismo fiscale: l’esperienza spagnola. In FAUSTO D., PICA F. (eds.) Teoria e fatti del federalismo fiscale Pag.389-485 BOLOGNA Il Mulino. ISBN:8815076093 | |
| Pistone, Pasquale; co autore José Andrés Rozas, Valdés | |
| Show it in Product Database (IRIS) |
| 1999 | |
| Contributo in volume (Capitolo o Saggio) | |
| El nuevo orden comunitario de los impuestos directos. In AA.VV. Estudios en memoria de Ramon Valdes Costa Pag.741-763 MONTEVIDEO Fundacion de cultura universitaria. ISBN:9789974203099 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 1999 | |
| Contributo in volume (Capitolo o Saggio) | |
| L’abuso delle convenzioni internazionali. In UCKMAR V. Corso di diritto tributario internazionale Pag.483-541 PADOVA CEDAM. ISBN:9788813220822 | |
| Pistone, Pasquale | |
| Show it in Product Database (IRIS) |
| 1997 | |
| Contributo in volume (Capitolo o Saggio) | |
| La figura del responsabile tributario en los sistemas jurídicos tributarios alemán, español e italiano. In AA.VV. Sujetos pasivos y responsables tributarios Pag.599-627 Madrid I.E.F.-Marcial Pons. ISBN:8472484297 | |
| Pistone, Pasquale; co autore Francisco Cañal, García | |
| Show it in Product Database (IRIS) |
