Italian Anti- Avoidance Rules and Tax Treaties

Guglielmo Maisto

Italian Anti- Avoidance Rules and Tax Treaties

Guglielmo Maisto

Università Cattolica del Sacro Cuore

Research output: Contribution to journal › Article

Abstract

In this article the Italian Anti- Avoidance Rules are analyzed having particular regard to their implications on the application of Tax Treaties.

Original language	English
Pages (from-to)	441-444
Number of pages	4
Journal	Bulletin for International Taxation
Publication status	Published - 2010

Keywords

tax treaties

Cite this

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title = "Italian Anti- Avoidance Rules and Tax Treaties",

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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author = "Guglielmo Maisto",

year = "2010",

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journal = "Bulletin for International Taxation",

issn = "1819-5490",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

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AU - Maisto, Guglielmo

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N2 - In this article the Italian Anti- Avoidance Rules are analyzed having particular regard to their implications on the application of Tax Treaties.

AB - In this article the Italian Anti- Avoidance Rules are analyzed having particular regard to their implications on the application of Tax Treaties.

KW - tax treaties

UR - http://hdl.handle.net/10807/24084

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SP - 441

EP - 444

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

ER -

Italian Anti- Avoidance Rules and Tax Treaties

Abstract

Keywords

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