Anna Miotto- University of Bergamo
Anna Miotto
- University of Bergamo
About
3
Publications
387
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
3
Citations
Introduction
Skills and Expertise
Current institution
Publications
Publications (3)
The article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation. While several treaties currently minimise the risks of international double taxation, more must be achieved to provide judicial remedies in cases wh...
In 2022, the European Commission introduced, for the first time in its history, a windfall profit tax to be applied on “excessive” profits realized by qualified businesses operating in the “Oil and Gas” sector. Immediately after its implementation, questions arose as to its sustainability and its consistency with constitutional principles of the di...
As the grip of the pandemic appears to loosen up the ties in Europe, mobility of individuals seems to go back to the level we were used to before. The economic impact of the virus has increased the level of inequalities and the need by the states to find ways and means to overcome the shortage of public funds and to give support to those in need. E...
