ARTICLES - ANALYSIS OF CERTAIN ANTI-ABUSE CLAUSES IN THE TAX TREATIES CONCLUDED BY ITALY - This article discusses treaty shopping and the unilateral, bilateral and indirect methods for countering it, including the methods mentioned in the Commentary to the OECD Model Convention. The article also examines the anti-abuse clauses in the treaties concluded by Italy: The beneficial owner clauses, the ...
Year of publication: |
2000
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Authors: | Valente, Piergiorgio ; Magenta, Marco |
Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 54.2000, 1, p. 41-46
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