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

Paolo Arginelli, Mario Tenore

Risultato della ricerca: Contributo in rivistaArticolo in rivistapeer 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 originaleEnglish
pagine (da-a)261-268
Numero di pagine8
RivistaBulletin for International Taxation
Volume2022
Stato di pubblicazionePubblicato - 2022

Keywords

  • Abuse of tax treaties
  • Beneficial ownership
  • Royalties

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