The Resource Italian Supreme Court clarifies Japan treaty benefits

Italian Supreme Court clarifies Japan treaty benefits

Label
Italian Supreme Court clarifies Japan treaty benefits
Title
Italian Supreme Court clarifies Japan treaty benefits
Creator
Subject
Language
eng
Summary
On 26 February 2009 the Italian Supreme Court ruled on the tax treaty benefit entitlement of a Japanese pension fund investing in Italian shares, ruling that the fund, as ultimate beneficiary, did not qualify for benefits under article 10 of the Italy-Japan treaty because the article refers to the recipient of the dividends, not the beneficial owner
Citation source
In: Tax notes international. - Falls Church. - Vol. 54 (2009),
http://library.link/vocab/creatorName
Innamorato, C
Language note
English
http://library.link/vocab/subjectName
  • treaty benefits
  • beneficial ownership
  • case law
Label
Italian Supreme Court clarifies Japan treaty benefits
Instantiates
Publication
Label
Italian Supreme Court clarifies Japan treaty benefits
Publication

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