Italy: the Shipbuilder’s subcontractor case

Paolo Arginelli, Guglielmo Maisto

Research output: Chapter in Book/Report/Conference proceedingChapter


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.
Original languageEnglish
Title of host publicationTax treaty Case law around the Globe 2018
Number of pages11
Publication statusPublished - 2019


  • tax treaty


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