Pasquale Pistone

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, 1020

Austria

  • Vienna University of Economics and Business

SCHOLARLY PAPERS

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Scholarly Papers (2)

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1.

Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy

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Citation 6

Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy

Number of pages: 63 Posted: 29 Mar 2015
Peter Hongler and Pasquale Pistone
Zurich University of Applied Sciences and Vienna University of Economics and Business
Downloads 1,825 (12,458)
Citation 9

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Tax, Digital Economy, International Taxation, BEPS, International Tax Regime, Tax Reform, Permanent Establishment, Nexus, Benefit Theory

2.

Tax Treaties and the Allocation of Taxing Rights With Developing Countries

WU International Taxation Research Paper Series No. 2012-08
Number of pages: 32 Posted: 12 Feb 2013
Dimitri Paolini, Pasquale Pistone, Giuseppe Pulina and Martin Zagler
Universite du Luxembourg, Vienna University of Economics and Business, Universita di Cagliari and University of Piemonte Orientale - Facoltà di EconomiaVienna University of Economics and Business - Department of Economics
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Citation 1

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international corporate income taxation, tax treaties, revenue sharing, asymmetric information, uncertainty, locational decisions, principal-agent models