The article examines a recent Italian Supreme Court’s decision(No.2286,dated 31 January 2025)that addresses the interpretation and application of Art.14 of Italy-United States Treaty(signed in Washington on 25 August...The article examines a recent Italian Supreme Court’s decision(No.2286,dated 31 January 2025)that addresses the interpretation and application of Art.14 of Italy-United States Treaty(signed in Washington on 25 August 1999).The decision in question brings about a more general question concerning the meaning of“fixed base”and its relationship with the“permanent establishment”concept.Although it may be argued that differences between the concepts of“permanent establishment”and“fixed base”do exist,the presence of a physical place in the source State appears to be a key element of the two concepts.Oddly enough,though,in the decision,the Italian Supreme Court considers it an ancillary element to the“fixed base”concept.展开更多
文摘The article examines a recent Italian Supreme Court’s decision(No.2286,dated 31 January 2025)that addresses the interpretation and application of Art.14 of Italy-United States Treaty(signed in Washington on 25 August 1999).The decision in question brings about a more general question concerning the meaning of“fixed base”and its relationship with the“permanent establishment”concept.Although it may be argued that differences between the concepts of“permanent establishment”and“fixed base”do exist,the presence of a physical place in the source State appears to be a key element of the two concepts.Oddly enough,though,in the decision,the Italian Supreme Court considers it an ancillary element to the“fixed base”concept.
