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1

Barbalich, Roberto. Italy: Practical commercial law. London: Longman, 1991.

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2

Alegi, Peter C. Business operations in Italy. [Washington, D.C.]: Tax Management Inc., 2005.

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3

United States. Congress. Senate. Committee on Foreign Relations. Tax convention with Italy: Report (to accompany Treaty doc. 106-11). [Washington, D.C: U.S. G.P.O., 1999.

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4

United States. Congress. Senate. Committee on Foreign Relations. Tax convention with Italy: Report (to accompany Treaty doc. 106-11). [Washington, D.C: U.S. G.P.O., 1999.

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5

Ferranti, Gianfranco. La tassazione dei redditi di capitale e dei redditi diversi di natura finanziaria: Commento al D. Lgs. 21 novembre 1997, n. 461. Milano: Giuffrè, 1998.

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6

Tanno, Tommaso Di. La dual income tax: Gli incentivi fiscali alla capitalizzazione delle imprese : D. lgs. 18 dicembre 1997, n. 466. Milano: Giuffrè, 1998.

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7

Paparella, Franco. Profili tributari delle operazioni societarie disciplinate dalla "Legge Amato". Milano: Giuffrè, 1993.

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8

Pepe, Giorgio Schiano di, i Fabio Graziano. La Società cooperativa: Aspetti civilistici e tributari. Padova: CEDAM, 1997.

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9

Organisation for economic co-operation and development. OECD economic surveys: Portugal. Paris: Organisation for Economic Co-operation and Development, 2000.

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10

Organisation for economic co-operation and development. Global forum on transparency and exchange of information for tax purposes peer reviews: Italy 2013: Combined: phase 1 + phase 2, incorporating phase 2 ratings. Paris: OECD, 2013.

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11

Decressin, Jörg. Regional income redistribution and risk sharing: How does Italy compare in Europe? [Washington, D.C.]: International Monetary Fund, European I Department, 1999.

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12

Congress, International Fiscal Association. Corporate tax on distributions (equalization tax): Proceedings of a seminar held in Florence, Italy, in 1993 during the 47th Congress of the International Fiscal Association. Deventer: Kluwer Law and Taxation Publishers, 1994.

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13

United States. Congress. Senate. Committee on Foreign Relations. Income tax convention (and protocol) with the government of Italy: Report of the Committee on Foreign Relations, United States Senate, on Treaty document 98-28, 98th Congress, 2nd session ... Washington: U.S. G.P.O., 1985.

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14

Congress, International Fiscal Association, red. Resolution of tax treaty conflicts by arbitration: Proceedings of a seminar held in Florence, Italy in 1993 during the 47th Congress of the International Fiscal Association. Deventer: Kluwer Law and Taxation Publishers, 1994.

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15

Italy. TARSU: Tassa per lo smaltimento dei rifiuti solidi urbani interni : il D. lgs n. 507 commentato, le norme complementari, i modelli, le convenzioni. Milano: IPSOA, 2001.

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16

Organisation for economic co-operation and development. Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Italy 2011 : combined : phase 1 + phase 2. Paris: OECD, 2011.

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17

Italy. Codice del contenzioso tributario: Annotato con la giurisprudenza. Milano: Giuffrè Editore, 2012.

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18

Loris, Tosi, i Ambrosetti Enrico Mario, red. Il regime tributario delle unità sanitarie locali. Rimini: Maggioli, 1992.

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19

Patrick, Oglesby H., Fischl Alan L, Culbertson Robert E, United States. Congress. Senate. Committee on Foreign Relations. i United States. Congress. Joint Committee on Taxation., red. Prepared statement of H. Patrick Oglesby, International Tax Counsel, Alan L. Fischl and Robert E. Culbertson, Jr., staff of the Joint Committee on Taxation: Hearing on proposed tax treaties (Barbados, China, Cyprus, Denmark, and Italy) before the Senate Committee on Foreign Relations, July 30, 1985. [Washington, D.C: Joint Committee on Taxation, 1986.

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20

Sante, Rossetto, red. I contrabbandieri della Serenissima. Venezia: Filippi, 2010.

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21

Congress, International Fiscal Association, red. The taxation of employee fringe benefits: A report based on the proceedings of a seminar held in Florence, Italy, in 1993 during the 47th Congress of the International Fiscal Association. The Hague: Kluwer Law International, 1995.

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22

Italy. Taxation, U.S. Navy employees: Agreement between the United States of America and Italy, effected by exchange of notes, signed at Rome July 24, 1982. Washington, D.C: Dept. of State, 1997.

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23

Italy. Taxation, U.S. Navy employees: Agreement between the United States of America and Italy, effected by exchange of notes, signed at Rome July 24, 1982. Washington, D.C: Dept. of State, 1997.

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24

Italy. Taxation, U.S. Navy employees: Agreement between the United States of America and Italy, effected by exchange of notes, signed at Rome July 24, 1982. Washington, D.C: Dept. of State, 1997.

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25

Italy. Taxation, U.S. Navy employees: Agreement between the United States of America and Italy, effected by exchange of notes, signed at Rome July 24, 1982. Washington, D.C: Dept. of State, 1997.

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26

United States. Congress. Senate. Committee on Foreign Relations. i United States. Congress. Joint Committee on Taxation., red. Explanation of proposed income tax treaty (and proposed protocol) between the United States and the Republic of Italy: Scheduled for a hearing before the Committee on Foreign Relations, United States Senate, on July 30, 1985. Washington: U.S. G.P.O., 1985.

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27

United States. President (1993- : Clinton), United States. Congress. Senate. Committee on Foreign Relations i United States, red. Tax convention with Italy: Message from the President of the United States transmitting Convention between the Government of the United States of America and the Government of the Italian Republic for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fraud or Fiscal Evasion, signed at Washington on August 25, 1999, together with a protocol. Washington: U.S. G.P.O., 1999.

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28

Hoyo, Toni Ñaco del. Vectigal incertum: Economía de guerra y fiscalidad republicana en el occidente romano, su impacto histórico en el territorio (218-133 a.C.). Oxford, England: J. and E. Hedges, British Archaeological Reports, 2003.

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29

Church, Catholic, red. Acta legationis Cardinalis Gentilis =: Gentilis bibornok Magyarszági követsége̋nek okiratai 1307-1311. Budapest: Magyar Egyháztortéti Enciklopédia Munkakösség, 2000.

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30

Italy. Scientific and technological cooperation: Agreement between the United States of America and Italy, signed at Rome April 1, 1988. Washington, D.C: Dept. of State, 1993.

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31

Italy. Defense, procurement: Memorandum of understanding between the United States of America and Italy, signed at Washington September 11, 1978. Washington, D.C: Dept. of State, 1998.

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32

Italy. Defense, procurement: Memorandum of understanding between the United States of America and Italy, signed at Washington September 11, 1978. Washington, D.C: Dept. of State, 1998.

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33

Affairs, Canada Dept of External. Taxation : protocol amending the convention between the Government of Canada and the Government of Italy for the avoidance of double taxation with respect to taxes on income and for the prevention of fiscal evasion signed at Toronto on 17th November 1977 Ottawa, March 20, 1989 in force February 22, 1994 with effect from January 1, 1988 =: Impôts : avenant à la convention entre le gouvernement du Canada et le gouvernement de l'Italie en vue d'éviter les doubles impositions en matière d'impôts sur le revenu et de prévenir les évasions fiscales signée à Toronto le 17 novembre 1977, Ottawa, le 10 mars 1989 en vigeur le 22 février 1994 avec effet à compter du 1er janvier 1988. Ottawa, Ont: Queen's Printer for Canada = Imprimeur de la Reine pour le Canada, 1994.

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34

United States. Congress. Senate. Committee on Foreign Relations. Bilateral tax treaties and protocol: Estonia--Treaty doc. 105-55; Latvia--Treaty doc. 105-57; Venezuela--Treaty doc. 106-3; Denmark--Treaty doc. 106-12; Lithuania--Treaty doc. 105-56; Slovenia--Treaty doc. 106-9; Italy--Treaty doc. 106-11; Germany--Treaty doc. 106-13 : hearing before the Committee on Foreign Relations, United States Senate, One Hundred Sixth Congress, first session, October 27, 1999. Washington: U.S. G.P.O., 2000.

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35

Italy. Defense assistance: Agreement between the United States of America and Italy, signed at Rome and Ramstein AB August 1 and 23, 1988. Washington, D.C: U.S. Dept. of State, 1998.

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36

Italy. Defense assistance: Agreement between the United States of America and Italy, signed at Rome and Ramstein AB August 1 and 23, 1988. Washington, D.C: U.S. Dept. of State, 1998.

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37

Italy. Scientific and technological cooperation: Agreement between the United States of America and Italy, amending and extending the agreement of April 1, 1988, signed at Washington October 4, 1993. Washington, D.C: Dept. of State, 1996.

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38

Kallet, Lisa. Money and the corrosion of power in Thucydides: The Sicilian expedition and its aftermath. Berkeley, [Calif.]: University of California Press, 2001.

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39

Italy. Satellites, Tethered Satellite System (TSS): Agreement between the United States of America and Italy, effected by exchange of notes, signed at Rome June 6 and 27, 1984 with memorandum of understanding. [Washington, D.C: Dept. of State, 1996.

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40

Italy. Satellites, Tethered Satellite System (TSS): Protocol between the United States of America and Italy, amending the memorandum of understanding to the agreement of June 6 and 27, 1984, signed at Washington and Rome February 9 and 12, 1996. Washington, D.C: Dept. of State, 2003.

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41

Gianola, Giovanni. La tassazione delle società con attività internazionale: Studio del diritto convenzionale svizzero, del modello di convenzione dell'OCSE e particolarità della convenzione Italo-Svizzera. Lugano: Giampiero Casagrande, 1987.

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42

Italy. Tax convention with Italy: Message from the President of the United States transmitting Convention between the Government of the United States of America and the Government of the Italian Republic for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fraud or Fiscal Evasion, signed at Washington on August 25, 1999, together with a protocol. Washington: U.S. G.P.O., 1999.

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43

Italy. Tax convention with Italy: Message from the President of the United States transmitting Convention between the Government of the United States of America and the Government of the Italian Republic for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fraud or Fiscal Evasion, signed at Washington on August 25, 1999, together with a protocol. Washington: U.S. G.P.O., 1999.

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44

Italy. Scientific and technological cooperation: Agreements between the United States of America and Italy, extending the agreement of July 22, 1981, effected by exchange of notes signed at Washington July 29, 1986, and exchange of notes signed at Washington July 21 and 31, 1987, and exchange of notes signed at Washington December 23, 1987 and January 25, 1988. Washington, D.C: Dept. of State, 1994.

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45

Eyraud, Luc. Reforming Capital Taxation in Italy. International Monetary Fund, 2014.

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46

Eyraud, Luc. Reforming Capital Taxation in Italy. International Monetary Fund, 2014.

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47

Eyraud, Luc. Reforming Capital Taxation in Italy. International Monetary Fund, 2014.

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48

International Monetary Fund. European Dept. Italy: 2020 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Italy. International Monetary Fund, 2020.

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49

International Monetary Fund. European Dept. Italy: 2020 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Italy. International Monetary Fund, 2020.

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International Monetary Fund. European Dept. Italy: 2020 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Italy. International Monetary Fund, 2020.

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