[Autom. eng. transl.] The paper discusses the advantages deriving from the inclusion of LOB clauses within bilateral conventions to avoid double taxation and analyzes whether, from the Italian perspective, such inclusion is necessary in order to avoid those forms of abuse of the conventions commonly referred to as “treaty shopping"
|Title of host publication||Limitation on Benefit Clauses in International Taxation Law|
|Number of pages||10|
|Publication status||Published - 2014|
- Tax Treaty
- limitation on benefits clauses