Italy: the Shipbuilder’s subcontractor case

Paolo Arginelli; Guglielmo Maisto

Italy: the Shipbuilder’s subcontractor case

Paolo Arginelli, Guglielmo Maisto

Università Cattolica del Sacro Cuore

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

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 language	English
Title of host publication	Tax treaty Case law around the Globe 2018
Pages	95-105
Number of pages	11
Publication status	Published - 2019

Keywords

tax treaty

Cite this

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abstract = "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.",

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AU - Maisto, Guglielmo

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N2 - 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.

AB - 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.

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BT - Tax treaty Case law around the Globe 2018

ER -

Italy: the Shipbuilder’s subcontractor case

Abstract

Keywords

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