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Shipping inland waterways transport and air transport (article 8 OECD model convention)

Maisto, Guglielmo - In: Source versus residence : problems arising from the …, (pp. 21-57). 2008

Persistent link: https://www.econbiz.de/10003754853

Essays on tax treaties : a tribute to David A. Ward

Maisto, Guglielmo (ed.); Ward, David A. (honouree) - 2012

Persistent link: https://www.econbiz.de/10011393286

The history of article 8 of the OECD model treaty on taxation of shipping and air transport

Maisto, Guglielmo - In: International and comparative taxation : essays in …, (pp. 83-110). 2002

Persistent link: https://www.econbiz.de/10001782647

Taxation of cross-border dividends : Netherlands-Italy

Maisto, Guglielmo - In: European taxation : official journal of the … 33 (1993) 9, pp. 286-297

Persistent link: https://www.econbiz.de/10001146529

Double taxation treaty Italy-USSR with particular reference to joint ventures

Maisto, Guglielmo - In: European taxation : official journal of the … 29 (1989) 4, pp. 113-119

Persistent link: https://www.econbiz.de/10001080730

La tassazione dei redditi esteri nel sistema tributario italiano

Maisto, Guglielmo - 1988

Persistent link: https://www.econbiz.de/10001326343

Dual Residence of Companies under Tax Treaties

Maisto, Guglielmo; Austry, Stephane; Avery Jones, John; … - 2021

This article provides critical reflections on the 2017 revision of article 4(3) of the OECD Model Convention and its Commentary regarding dual residence of persons other than individuals. These changes and their implementation warrant an assessment of their desirability, including an in-depth...

Persistent link: https://www.econbiz.de/10013251300

Current tax treaty issues : 50th anniversary of the International Tax Group

Maisto, Guglielmo (ed.) - 2020

Chapter 16: Should courts in EU member states take account of the ECJ's judgment in the Danish beneficial ownership cases when interpreting the beneficial ownership requirement in tax treaties? /De Broe, L.; p. 663-694

Persistent link: https://www.econbiz.de/10012421597

Departures from the OECD model and commentaries : reservations, observations and positions in EU law and tax treaties

Maisto, Guglielmo (ed.) - 2014

Persistent link: https://www.econbiz.de/10013439737

Taxation of interest under domestic law, EU law and tax treaties

Maisto, Guglielmo (ed.) - 2022

Persistent link: https://www.econbiz.de/10013454609