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Accepting PhD Students

20062019
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Research Output 2006 2019

2019

New perspectives on fiscal state aid: Legitimacy and effectiveness of fiscal state aid control

De Pietro, C., 2019, Wolters Kluwer. 225 p. (EUCOTAX Series on European Taxation)

Research output: Book/ReportBook editingScientificpeer-review

The EU Notion of Legitimate Expectations: What Role for National Judges?

De Pietro, C., 2019, New Perspectives on Fiscal State Aid: Legitimacy and Effectiveness of Fiscal State Aid Control. De Pietro, C. (ed.). Wolters Kluwer, Vol. 64. p. 103-116 (EUCOTAX Series on European Taxation).

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

2018

Taxpayer’s mobility in the context of tax treaty law: The need of a renewed balance between favoring the movement of persons and tackling treaty abuse

De Pietro, C., 2018, Corporate Tax Residence and Mobility: EATLP Annual Congress Lodz. Traversa, E. (ed.). IBFD, p. 77-90 (EATLP International Tax Series; vol. 16).

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

2016

Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override

De Pietro, C., 2016, Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE: Comentarios a las acciones 1,2,5,6,8,13 y 15. Thomson Reuters/Aranzadi, p. 275-296

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

2015

Tax treaty override and the need for coordination between legal systems: Safeguarding the effectiveness of international law

De Pietro, C., 2015, In : World Tax Journal. 7, 1, p. 73-97 24 p.

Research output: Contribution to journalArticleScientificpeer-review

2014

Exit tax e violazioni delle Convenzioni internazionali: L'esperienza olandese e britannica

Translated title of the contribution: Exit tax and violations of Double Tax Conventions: The Netherlands and UK experiencesDe Pietro, C., 2014, In : Rivista della Guardia di Finanza. 4, p. 1045-1058 13 p.

Research output: Contribution to journalArticleProfessional

Tax Treaty Override

De Pietro, C., 2014, Wolters Kluwer Law and Business. 264 p. (EUCOTAX Series on European Taxation)

Research output: Book/ReportBookScientific

2013

Exit Tax e Libertà di Stabilimento: Profili Nazionali, Europei ed Internazionali

Translated title of the contribution: Exit Tax and Freedom of Establishment: National, EU and International AspectsDe Pietro, C., 2013, Dirittotributario.eu.

Research output: Book/ReportBookProfessional

2012

Exit tax societaria e le garanzie della proporzionalità: Di fatto, una questione rimessa agli Stati membri

Translated title of the contribution: Company exit tax and the guarantees deriving from proportionality: In fact a matter left to the member StatesDe Pietro, C., 2012, In : Rassegna Tributaria. 5, p. 1356 - 1370 14 p.

Research output: Contribution to journalArticleScientific

384 Downloads (Pure)

Tax treaty override

De Pietro, C., 2012, Nijmegen: Wolf Legal Publishers (WLP). 277 p.

Research output: ThesisDoctoral ThesisScientific

Open Access
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2009

Company tax residence: Determining the location of the central management and control and the place of effective management

De Pietro, C., 2009, Battling Against Conduit Companies: The Luxottica Case. Greggi, M. (ed.). Aracne Editrice, p. 43 – 61 18 p.

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Exit Tax: Fiscal territoriality and company transfer

De Pietro, C., 2009, In : Studi Tributari Europei = European Tax Studies. 1, 1, p. 1-27 27 p.

Research output: Contribution to journalArticleProfessional

Liquidazione e implicazioni fiscali della teoria della sede reale: L'impatto della sentenza Cartesio sull'applicazione di una exit tax al trasferimento societario

Translated title of the contribution: Company winding up and the tax consequences of the real seat theory: The impact of the Cartesio judgment on exit taxes applied upon company transferDe Pietro, C., 2009, In : Giurisprudenza delle imposte. 5, 4 p.

Research output: Contribution to journalArticleProfessional

2008

Reverse charge e limiti di detrazione nell'IVA

Translated title of the contribution: Reverse Charge and Limits to VAT DeductionsDe Pietro, C., 2008, In : Rassegna Tributaria. 3, p. 892 – 904 12 p.

Research output: Contribution to journalArticleScientific

2006

Compatibilità comunitaria di exit tax su partecipazioni rilevanti

Translated title of the contribution: Exit Tax on Substantial Participation: Its Compatibility with EC LawDe Pietro, C., 2006, In : Rassegna Tributaria. 4, p. 1377 – 1400 23 p.

Research output: Contribution to journalArticleScientific