Il concetto di stabile organizzazione ai fini delle imposte sui redditi tra territorialità ed economia digitale

Abstract

[The permanent establishment for income taxes between territoriality and digital economy] The digital economy also affects the income taxes of the subjects who carry out their business on line. The problem arises in particular for the permanent establishment since this institute concerns the transnationality of the on line business. The analysis must be faced considering italian, international – conventional (OCSE) and european tax law.