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Accepting PhD Students

20062019
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Research Output 2006 2019

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Article
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

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

2009

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