Abstract
The purpose of this article is to examine the
effect that two recent decisions of the Italian
Constitutional Court (Corte Costituzionale) could
have on the interaction between tax treaties and
domestic law within the Italian tax system. In
addition, two examples of potential conflicts
between tax treaties entered into by Italy and
domestic law are considered.
| Lingua originale | English |
|---|---|
| pagine (da-a) | 299-304 |
| Numero di pagine | 6 |
| Rivista | European Taxation |
| Stato di pubblicazione | Pubblicato - 2008 |
Keywords
- Sources of law
- domestic law
- interaction
- tax treaties