In this article the Italian Anti- Avoidance Rules are analyzed having particular regard to their implications on the application of Tax Treaties.
Maisto, G., Italian Anti- Avoidance Rules and Tax Treaties, <<BULLETIN FOR INTERNATIONAL TAXATION>>, 2010; (Agosto/Settembre): 441-444 [http://hdl.handle.net/10807/24084]
Italian Anti- Avoidance Rules and Tax Treaties
Maisto, Guglielmo
2010
Abstract
In this article the Italian Anti- Avoidance Rules are analyzed having particular regard to their implications on the application of Tax Treaties.
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