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, P.;Maisto, G.
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.
Inglese
Tax treaty Case law around the Globe 2018
978-90-8722-534-6
International Bureau of Fiscal Documentation
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]
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10807/144368
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact