L’impatto del diritto comunitario sulle relazioni con i paesi terzi nel campo delle imposte dirette

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[automatically translated] The impact of Community law on the organization law of third countries in the field of direct taxation concerns primarily the free movement of capital. The exchange of information and assistance in the assessment phase are relevant factors to extend the scope of the fundamental freedoms also to relations with non-EU countries.
Original languageItalian
Title of host publicationSistema di Garanzie e Ordinamento tributario
Pages61-91
Number of pages31
Publication statusPublished - 2008

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