Improving the Flexibility of Tax Treaties, Part 2 – Cross-border Tax Issues arising from Corporate Reorganizations

Guglielmo Maisto

Improving the Flexibility of Tax Treaties, Part 2 – Cross-border Tax Issues arising from Corporate Reorganizations

Guglielmo Maisto

Università Cattolica del Sacro Cuore

Research output: Contribution to journal › Article

Abstract

The article focuses on categorization of foreign partnerships for tax purposes and provides proposals in order to reduce categorization problems

Original language	English
Pages (from-to)	272-274
Number of pages	3
Journal	BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION
Publication status	Published - 2002

Keywords

tax treaties

Cite this

@article{714a5a4a966c488c97a992cd98f53503,

title = "Improving the Flexibility of Tax Treaties, Part 2 – Cross-border Tax Issues arising from Corporate Reorganizations",

abstract = "The article focuses on categorization of foreign partnerships for tax purposes and provides proposals in order to reduce categorization problems",

keywords = "tax treaties, tax treaties",

author = "Guglielmo Maisto",

year = "2002",

language = "English",

pages = "272--274",

journal = "BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION",

issn = "0007-4624",

publisher = "International Bureau of Fiscal Documentation - IBFD Publications BV:HJE Wenckebachweg 210, 1096 AS Amsterdam Netherlands:011 31 20 5540100, EMAIL: [email protected], INTERNET: http://www.ibfd.com, Fax: 011 31 20 6208626",

}

TY - JOUR

T1 - Improving the Flexibility of Tax Treaties, Part 2 – Cross-border Tax Issues arising from Corporate Reorganizations

AU - Maisto, Guglielmo

PY - 2002

Y1 - 2002

N2 - The article focuses on categorization of foreign partnerships for tax purposes and provides proposals in order to reduce categorization problems

AB - The article focuses on categorization of foreign partnerships for tax purposes and provides proposals in order to reduce categorization problems

KW - tax treaties

UR - http://hdl.handle.net/10807/23674

M3 - Article

SN - 0007-4624

SP - 272

EP - 274

JO - BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

JF - BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

ER -

Improving the Flexibility of Tax Treaties, Part 2 – Cross-border Tax Issues arising from Corporate Reorganizations

Abstract

Keywords

Other files and links

Fingerprint

Cite this