Search results for " domestic law"

showing 3 items of 3 documents

L’IMPOSIZIONE DIRETTA SULLE ROYALTIES NEL DIRITTO INTERNO E NEI RAPPORTI INTERNAZIONALI

2012

Lo scritto affronta le problematiche relative al trattamento fiscale delle royalties nel sistema tributario italiano, con particolare riguardo all’imposizione diretta sia sotto il profilo della determinazione della base imponibile, sia con riguardo alle modalità di applicazione delle imposte dovute. Muovendo dalla preliminare individuazione della natura dei redditi derivanti dall’utilizzazione economica di beni immateriali, si esamina la disciplina applicabile, rispettivamente, ai soggetti residenti e ai soggetti non residenti, sulla base della normativa interna e delle prescrizioni contenute nel Modello OCSE The present paper deals with the issues related to the fiscal aspects of the royal…

royalties imposizione diretta normativa interna soggetti non residenti Modello OCSE.Settore IUS/12 - Diritto Tributarioroyalties direct taxation domestic law non resident persons OECD Model.
researchProduct

Public policy in families and successions regulations : the case of ?talaq?

2021

According to EU Regulations on transnational families and successions, a foreign rule remains without effect if it is deemed contrary to the so-called public policy (ordre public) of the forum?s legal system. As a consequence, judges have to evaluate whether the application of foreign law is incompatible with fundamental principles of the domestic law, especially whether it would constitute a violation against human rights. An outstanding controversial issue is today represented by Islamic repudiation (talaq): two contrasting Italian judicial decisions of August 2020 may illustrate how difficult it could be to determine what public policy is.

:CIENCIAS JURÍDICAS [UNESCO]Marco According to EU Regulations on transnational families and successionsjudges have to evaluate whether the application of foreign law is incompatible with fundamental principles of the domestic law2386-4567 22661 Actualidad jurídica iberoamericana 587897 2021 15 8113559 Public policy in families and successions regulations the case of ?talaq? Rizzutimigrationhuman rightsa foreign rule remains without effect if it is deemed contrary to the so-called public policy (ordre public) of the forum?s legal system. As a consequenceespecially whether it would constitute a violation against human rights. An outstanding controversial issue is today represented by Islamic repudiation (talaq): two contrasting Italian judicial decisions of August 2020 may illustrate how difficult it could be to determine what public policy is. Public policymigracióntalaq. 221 241Orden públicoUNESCO::CIENCIAS JURÍDICAStwo contrasting Italian judicial decisions of August 2020 may illustrate how difficult it could be to determine what public policy is. Public policy [especially whether it would constitute a violation against human rights. An outstanding controversial issue is today represented by Islamic repudiation (talaq)]talaq.derechos humanos
researchProduct

Come e quando le norme internazionali operano negli ordinamenti statali

2023

In this chapter the main issues concerning legal effects of international legal rules in domestic orders are examined in a systematic way. This investigation is underpinned by the following five pillars. First, the idea that States are not bound by international obligations in this respect. Second, that despite the persistent (albeit limited) importance of formal models of incorporation of international law into domestic law, a central role is played by domestic courts, with particular regard to the identification of self-"executing" rules. Third, that international legal rules may sometimes produce legal effects in domestic orders, even in the absence of a formal incorporation into domesti…

judgments 348 and 349models of incorporationart. 11 of the italian ConstitutionInternational rules and judgmentSettore IUS/13 - Diritto Internazionalerole of domestic courtlegal effects in the absence of a formal incorporationlegal effects in domestic lawself-executing rule
researchProduct