Italian Anti-Avoidance Rules and Tax Treaties

Journal
Author
Maisto, G.
Country
Italy
Published Date
Issue
Bulletin for International Taxation 2010 (Volume 64), No. 8/9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author considers the international tax issues arising from the interaction between Italy’s anti-avoidance rules and the provisions in the various tax treaties that Italy has concluded.