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

Risultato della ricerca: Contributo in libro › 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.

Lingua originale	English
Titolo della pubblicazione ospite	Tax treaty Case law around the Globe 2018
Pagine	95-105
Numero di pagine	11
Stato di pubblicazione	Pubblicato - 2019

Keywords

tax treaty

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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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BT - Tax treaty Case law around the Globe 2018

ER -

Italy: the Shipbuilder’s subcontractor case

Abstract

Keywords

Altri file e collegamenti

Fingerprint

Cita questo