Sull’applicabilità delle convenzioni contro le doppie imposizioni in assenza di un’effettiva duplicazione d’imposta

Translated title of the contribution: [Autom. eng. transl.] The applicability of the conventions against double taxation in the absence of an effective duplication of tax

Paolo Arginelli, G. Cuzzolaro

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] The article deals with the issue of the (in) existence of a requirement of effective tax liability, for the income recipient in his country of residence, for the purpose of applying the agreements to eliminate double taxation in accordance with the OECD Convention Model. .
Translated title of the contribution[Autom. eng. transl.] The applicability of the conventions against double taxation in the absence of an effective duplication of tax
Original languageItalian
Pages (from-to)1-5
Number of pages5
JournalRIVISTA DI DIRITTO TRIBUTARIO
Volume2018
Publication statusPublished - 2018

Keywords

  • doppie imposizioni

Fingerprint

Dive into the research topics of '[Autom. eng. transl.] The applicability of the conventions against double taxation in the absence of an effective duplication of tax'. Together they form a unique fingerprint.

Cite this