Mazzoni, Gianluca
The Italian Supreme Court's decision in the ITW Case the beneficial ownership requirement and double non-taxation / Gianluca Mazzoni .-- , 2019
Disponible únicamente en formato electrónico. Acceso por claves.
Resumen.
The author, in this article, considers the decision of the Italian Corte Suprema di Cassazione (Supreme Court) in the recent case of ITW regarding treaty benefits, in particular, with regard to the issues of beneficial ownership and double non-taxation.
BENEFICIARIO EFECTIVO
DOBLE IMPOSICION
ABUSO DE TRATADOS
JURISPRUDENCIA
ITALIA
Bulletin for International Taxation 0007-4624 v. 73, n. 9, September 2019
The Italian Supreme Court's decision in the ITW Case the beneficial ownership requirement and double non-taxation / Gianluca Mazzoni .-- , 2019
Disponible únicamente en formato electrónico. Acceso por claves.
Resumen.
The author, in this article, considers the decision of the Italian Corte Suprema di Cassazione (Supreme Court) in the recent case of ITW regarding treaty benefits, in particular, with regard to the issues of beneficial ownership and double non-taxation.
BENEFICIARIO EFECTIVO
DOBLE IMPOSICION
ABUSO DE TRATADOS
JURISPRUDENCIA
ITALIA
Bulletin for International Taxation 0007-4624 v. 73, n. 9, September 2019