Diritto tributario internazionale

Resource Information

The work Diritto tributario internazionale represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Diritto tributario internazionale

Creator

• Pistone, P

Subject

• international tax law
• double taxation
• BEPS
• tax policy
• tax evasion
• income tax
• model tax treaty
• dispute resolution
• tax planning
• tax treaty
• VAT
• MLI

Language

eng

Summary

This book discusses international tax law. Chapters include: The fundamental concepts of international tax law; Tax and extra-fiscal policies: their repercussions in the international context; The sources of international tax law; Types of international tax regulations; Competition and international conflicts of taxation; International double taxation; Tax savings and tax evasion; The tax obligation in international relations; The tax procedure in international relations; The resolution of international disputes in tax matters; The connection with the constitutional principles; Income tax; Value-added tax; Brief notes on the international aspects of other taxes; Model tax conventions; International tax conventions and their typology; The function of international tax conventions; The interpretation of the legislation of treaty sources in tax matters; Model tax conventions and the Italian tax treaties; The multilateral BEPS instrument and its relations with the treaty and supranational regulations; Other international tax conventions; Regulations of fiscal relevance in other international conventions

Geographic coverage

International

Index

no index present

Language note

Italian

Literary form

non fiction