The contribution analyzes an Italian tax court decision dealing with the interrelation between article 5(1) and article 5(3) of the 1977 OECD Model tax convention.
Arginelli, P., Maisto, G., Italy: the Shipbuilder’s subcontractor case, in Kemmeren E.C.C.M. Et Al, K. E. E. A. (ed.), Tax treaty Case law around the Globe 2018, International Bureau of Fiscal Documentation, Amsterdam 2019: 95- 105 [http://hdl.handle.net/10807/144368]
Italy: the Shipbuilder’s subcontractor case
Arginelli, Paolo;Maisto, Guglielmo
2019
Abstract
The contribution analyzes an Italian tax court decision dealing with the interrelation between article 5(1) and article 5(3) of the 1977 OECD Model tax convention.
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