With the change to the definition of permanent personal organization contained in the art. 162 of the TUIR, the Legislator has aligned itself with the innovations introduced in the OECD project of BEPS. However, the amendmentraisessome interpretative doubts,starting from the relationshipwith the definition of a permanent organization contained in the Multilateral Convention signed on June 7, 2017 and with the reservations currently affixed by Italy
La ridefinizione della stabile organizzazione personale e la figura del commissionario
CLELIA BUCCICO
2019
Abstract
With the change to the definition of permanent personal organization contained in the art. 162 of the TUIR, the Legislator has aligned itself with the innovations introduced in the OECD project of BEPS. However, the amendmentraisessome interpretative doubts,starting from the relationshipwith the definition of a permanent organization contained in the Multilateral Convention signed on June 7, 2017 and with the reservations currently affixed by ItalyFile in questo prodotto:
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