The Interaction between Tax Treaties and Domestic Law: An Issue of Constitutional Legitimacy

Paolo Arginelli; Caterina Innamorato

The Interaction between Tax Treaties and Domestic Law: An Issue of Constitutional Legitimacy

Paolo Arginelli
, Caterina Innamorato

Università Cattolica del Sacro Cuore

Research output: Contribution to journal › Article › peer-review

Abstract

The purpose of this article is to examine the effect that two recent decisions of the Italian Constitutional Court (Corte Costituzionale) could have on the interaction between tax treaties and domestic law within the Italian tax system. In addition, two examples of potential conflicts between tax treaties entered into by Italy and domestic law are considered.

Original language	English
Pages (from-to)	299-304
Number of pages	6
Journal	European Taxation
Publication status	Published - 2008

Keywords

Sources of law
domestic law
interaction
tax treaties

Cite this

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abstract = "The purpose of this article is to examine the effect that two recent decisions of the Italian Constitutional Court (Corte Costituzionale) could have on the interaction between tax treaties and domestic law within the Italian tax system. In addition, two examples of potential conflicts between tax treaties entered into by Italy and domestic law are considered.",

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AB - The purpose of this article is to examine the effect that two recent decisions of the Italian Constitutional Court (Corte Costituzionale) could have on the interaction between tax treaties and domestic law within the Italian tax system. In addition, two examples of potential conflicts between tax treaties entered into by Italy and domestic law are considered.

KW - Sources of law

KW - domestic law

KW - interaction

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KW - Sources of law

KW - domestic law

KW - interaction

KW - tax treaties

UR - http://hdl.handle.net/10807/63383

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EP - 304

JO - European Taxation

JF - European Taxation

ER -

The Interaction between Tax Treaties and Domestic Law: An Issue of Constitutional Legitimacy

Abstract

Keywords

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