The Italian Supreme Court's decision in the ITW Case the beneficial ownership requirement and double non-taxation Gianluca Mazzoni
By: Mazzoni, Gianluca
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Material type: 
ArticlePublisher: 2019Subject(s): BENEFICIARIO EFECTIVO | DOBLE IMPOSICION | ABUSO DE TRATADOS | JURISPRUDENCIA | ITALIA
In:
Bulletin for International Taxation v. 73, n. 9, September 2019Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/9-6 (Browse shelf) | Available | BIT/2019/9-6 |
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.
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