Key Decision of the Italian Supreme Court on the Relationship between the Concepts of Beneficial Ownership and Abuse of Tax Treaties

Arginelli Paolo, Tenore Mario

Risultato della ricerca: Contributo in rivistaArticolopeer review

Abstract

In this article, the authors examine the implications of Decision No. 17746 of 22 June 2021 of the Italian Supreme Court of Cassation regarding “beneficial ownership” and its interaction with abuse of tax treaties in the context of royalty payments, as well as the allocation of the burden of proof upon the withholding agent.
Lingua originaleInglese
pagine (da-a)261-268
Numero di pagine8
RivistaBulletin for International Taxation
Volume2022
Numero di pubblicazione5
Stato di pubblicazionePubblicato - 2022
Pubblicato esternamente

All Science Journal Classification (ASJC) codes

  • Legge
  • Contabilità
  • Finanza
  • Economia ed Econometria

Keywords

  • Abuse of tax treaties
  • Beneficial ownership
  • Royalties

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