L’impatto del cd. Decreto internazionalizzazione sulla disciplina della stabile organizzazione italiana di soggetti non residenti

Amaddeo, Francesca (2016) L’impatto del cd. Decreto internazionalizzazione sulla disciplina della stabile organizzazione italiana di soggetti non residenti. Rivista di diritto tributario internazionale. pp. 219-242. ISSN 1824-1476

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Abstract

The internationalization decree - n. 147/2015 - represents a new starting point in the Italian perspective of permanent establishment. For a long time, the discipline has been characterized by uncertainty and vagueness, far from international standards laid down by the OECD. Finally, the structure rests on the same contents and reasoning adopted by the OECD Model Convention: indeed, for the first time, the Italian system decided to leave its core, represented by the force of attraction of permament establishment and to join the functionally separate entity approach. Moreover, the amendments brought to the Italian Income Tax Act focus on relevant aspects such as (1) the need for P.E. of a free capital, deined exactly as the OECD does, (2) the relationship between P.E. and transfer pricing, whose discipline would be applied to rule all transactions realized between the mother company and its P.E. Perhaps, these changes cannot be considered as real innovations per se, because of the work made in the last twenty years by authors and jurisprudence, which has led to a progressive non-legislative convergence with OECD guidelines. However, going into deep, the explicitly acceptance of international principles and the introduction of a direct reference to OECD soft-law within the Italian Income Tax Act represent a unique in our domestic framework, underlying the existence not only of a juxtaposition, but of a real bond between the two systems.

Item Type:	Scientific journal article, Newspaper article or Magazine article
Subjects:	Business and administrative studies > Finance > Taxation
Department/unit:	Dipartimento economia aziendale, sanità e sociale > Centro competenze tributarie
Depositing User:	Francesca Amaddeo
Date Deposited:	27 Apr 2022 12:09
Last Modified:	24 Aug 2023 14:00
URI:	http://repository.supsi.ch/id/eprint/13356

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