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image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Usiena air - Univers...arrow_drop_down
image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
Usiena air - Università di Siena
Article . 2013
Full-Text: https://usiena-air.unisi.it/request-item?handle=11365/46444&bitstreamId=e0feeaa5-094f-44d2-e053-6605fe0a8db0
Data sources: Usiena air - Università di Siena
https://doi.org/10.1400/222807...
Article
Data sources: mEDRA
https://dx.doi.org/10.1400/222...
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Per una disciplina fiscale IRES degli enti non profit

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Jan 2013 Italy Publisher:CSA - Casa Editrice Università La SapienzaJournal:Rivista di diritto tributario internazionale = International Tax Law Review : 1, 2013 (eissn: 2282-2194, Copyright policy )
Authors: CASTALDI, LAURA;

doi: 10.1400/222807

handle: 11365/46444

Per una disciplina fiscale IRES degli enti non profit

Abstract

Il contributo si propone di analizzare gli attuali dati normativi relativi agli enti privi di scopo di lucro operanti in settori di elevata utilità/interesse sociale al fine di individuare un disegno sistematico di disciplina anche in prospettiva de iure condendo.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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