| 000 | 01170nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141223 _d141223 |
||
| 003 | ES-MaIEF | ||
| 005 | 20230614153517.0 | ||
| 007 | ta | ||
| 008 | 191002s2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_965602 _aMazzoni, Gianluca |
|
| 245 | 4 |
_aThe Italian Supreme Court's decision in the ITW Case _bthe beneficial ownership requirement and double non-taxation _c Gianluca Mazzoni |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. Acceso por claves. | ||
| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_959746 _aBENEFICIARIO EFECTIVO |
|
| 650 | 4 |
_942842 _aDOBLE IMPOSICION |
|
| 650 | 4 |
_aABUSO DE TRATADOS _963564 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 650 | 4 |
_aITALIA _947518 |
|
| 773 | 0 |
_9161165 _oBIT/2019/9 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 73, n. 9, September 2019 |
|
| 942 | _cRE | ||