The need for LOB clauses in DTCs

Paolo Arginelli, Francesco Avella

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[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"
Original languageEnglish
Title of host publicationLimitation on Benefit Clauses in International Taxation Law
EditorsM. Graggi
Pages20-29
Number of pages10
Publication statusPublished - 2014

Keywords

  • Tax Treaty
  • limitation on benefits clauses

Fingerprint Dive into the research topics of 'The need for LOB clauses in DTCs'. Together they form a unique fingerprint.

Cite this