The Resource An Italian perspective on the concept of beneficial ownership

An Italian perspective on the concept of beneficial ownership

Label
An Italian perspective on the concept of beneficial ownership
Title
An Italian perspective on the concept of beneficial ownership
Creator
Subject
Language
  • eng
  • eng
Summary
This article provides an overview of the concept of beneficial ownership of income from the perspective of international and Italian tax law; as it arises in the context of tax treaties, EU directives, and domestic legislation; and its interaction with other domestic antiabuse provisions and judicial doctrines
Citation source
In: Tax notes international. - Falls Church. - Vol. 72 (2013),
http://library.link/vocab/creatorName
Rossi, M.Q
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • tax treaty
  • Interest and Royalties Directive
  • Savings Interest Directive
  • portfolio income
  • exemption
  • Parent-Subsidiary Directive
  • anti-avoidance
Label
An Italian perspective on the concept of beneficial ownership
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2013/T/TNI/vol.72/12_1133-1169.zip
Publication
Note
20140224

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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