Complete distributive rules and the single tax principle a review of recent Italian case law Reuven Shlomo Avi - Yonah, Gianluca Mazzoni
By: Avi Yonah, Reuven Shlomo
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Contributor(s): Mazzoni, Gianluca.
Material type: 
ArticlePublisher: 2019Subject(s): DOBLE IMPOSICION | PREVENCIÓN | TRATADOS INTERNACIONALES | ITALIA | JURISPRUDENCIA
In:
Bulletin for International Taxation v. 73, n. 4, April 2019Summary: The authors, in this article, examine the application of complete distributive rules as set out in various tax treaties as it relates to the single tax principle by reference to recent Italian case law.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/4-4 (Browse shelf) | Available | BIT/2019/4-4 |
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Resumen.
The authors, in this article, examine the application of complete distributive rules as set out in various tax treaties as it relates to the single tax principle by reference to recent Italian case law.
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