Cardella, Pier Luca

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Article, Italia, Circolare dell'Agenzia delle entrate n. 2 del 26 gennaio 2022 : la natura delle previsioni di contrasto ai disallineamenti da ibridi, CSA - Casa Editrice Università La Sapienza
Article, The cross-border use of losses incurred through foreign permanent establishments : wavering between the territoriality principle and the so-called Marks & Spencer exception : the Bevola and Jens W. Trock case, CSA - Casa Editrice Università La Sapienza
Cardella, Pier Luca

The cross-border use of losses incurred through foreign permanent establishments : wavering between the territoriality principle and the so-called Marks & Spencer exception : the Bevola and Jens W. Trock case

2018 - Rivista di diritto tributario internazionale

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Rivista di diritto tributario internazionale : International Tax Law Review : 3, 2018
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