The Resource Il matching credit

Il matching credit

Label
Il matching credit
Title
Il matching credit
Creator
Subject
Language
eng
Summary
Starting from the analysis of the exemption method and the tax credit method as measures for the avoidance of international double taxation, the author focuses on the concept of "matching credit" in particular. The international aspects of "matching credit" are analysed by reference to the "matching credit" provisions contained in a number of double taxation treaties that Italy has mostly concluded with less developed or developing countries. The relationship between "matching credit" provisions contained in double tax treaties and Italian tax law is also examined
Citation source
In: Diritto e pratica tributaria internazionale. - Padova. - Vol. III (2003),
http://library.link/vocab/creatorName
Pau, F
Geographic coverage
European Union
Language note
Italian
http://library.link/vocab/subjectName
  • tax sparing credit
  • tax sparing credit
Label
Il matching credit
Publication

Library Locations

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