The Resource Key decision of the Italian Supreme Court on the relationship between the concepts of beneficial ownership and abuse of tax treaties
Key decision of the Italian Supreme Court on the relationship between the concepts of beneficial ownership and abuse of tax treaties
Resource Information
The item Key decision of the Italian Supreme Court on the relationship between the concepts of beneficial ownership and abuse of tax treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Key decision of the Italian Supreme Court on the relationship between the concepts of beneficial ownership and abuse of tax treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the authors examine the implications of Decision No. 17746 of 22 June 2021 of the Italian Supreme Court of Cassation regarding “beneficial ownership” and its interaction with abuse of tax treaties in the context of royalty payments, as well as the allocation of the burden of proof upon the withholding agent
- Language
- eng
- Label
- Key decision of the Italian Supreme Court on the relationship between the concepts of beneficial ownership and abuse of tax treaties
- Title
- Key decision of the Italian Supreme Court on the relationship between the concepts of beneficial ownership and abuse of tax treaties
- Language
- eng
- Summary
- In this article, the authors examine the implications of Decision No. 17746 of 22 June 2021 of the Italian Supreme Court of Cassation regarding “beneficial ownership” and its interaction with abuse of tax treaties in the context of royalty payments, as well as the allocation of the burden of proof upon the withholding agent
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 76 (2022), no. 5 ; p. 261-268
- http://library.link/vocab/creatorName
-
- Arginelli, P
- Tenore, M
- Geographic coverage
-
- European Union
- Europe
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- beneficial ownership
- treaty abuse
- royalties
- burden of proof
- withholding agent
- Label
- Key decision of the Italian Supreme Court on the relationship between the concepts of beneficial ownership and abuse of tax treaties
- Label
- Key decision of the Italian Supreme Court on the relationship between the concepts of beneficial ownership and abuse of tax treaties
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Key-decision-of-the-Italian-Supreme-Court-on-the/PtOQyEChSM4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Key-decision-of-the-Italian-Supreme-Court-on-the/PtOQyEChSM4/">Key decision of the Italian Supreme Court on the relationship between the concepts of beneficial ownership and abuse of tax treaties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
