The Resource Analysis of certain anti-abuse clauses in the tax treaties concluded by Italy

Analysis of certain anti-abuse clauses in the tax treaties concluded by Italy

Label
Analysis of certain anti-abuse clauses in the tax treaties concluded by Italy
Title
Analysis of certain anti-abuse clauses in the tax treaties concluded by Italy
Creator
Subject
Summary
Discusses treaty shopping and the unilateral, bilateral and indirect methods for countering it, including the methods mentioned in the Commentary to the OECD Model Convention. Also examines the anti-abuse clauses in the treaties concluded by Italy: the beneficial owner clauses, the anti-abuse clauses regarding dividends, interest, royalties and other income, the limitation on benefits clauses, the anti-tax haven provisions, and the articles on exchange of information
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 54 (2000),
http://library.link/vocab/creatorName
  • Valente, P
  • Magenta, M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • treaty shopping
Label
Analysis of certain anti-abuse clauses in the tax treaties concluded by Italy
Instantiates
Publication
Label
Analysis of certain anti-abuse clauses in the tax treaties concluded by Italy
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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