Complete Distributive Rules and the Single Tax Principle: A Review of Recent Italian Case Law

Avi-Yonah, R.S.; Mazzoni, G.

Complete Distributive Rules and the Single Tax Principle: A Review of Recent Italian Case Law

Journal

Author

Avi-Yonah, R.S.; Mazzoni, G.

Country

European Union; Italy; OECD

Published Date

20 February 2019

Issue

Bulletin for International Taxation 2019 (Volume 73), No. 4

DOI

https://doi.org/10.59403/3d7kg6k

Document

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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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Complete Distributive Rules and the Single Tax Principle: A Review of Recent Italian Case Law