The Interaction between Tax Treaties and Domestic Law: An Issue of Constitutional Legitimacy

Paolo Arginelli, Caterina Innamorato

Risultato della ricerca: Contributo in rivistaArticolo in rivistapeer review

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 originaleEnglish
pagine (da-a)299-304
Numero di pagine6
RivistaEUROPEAN TAXATION
Stato di pubblicazionePubblicato - 2008

Keywords

  • Sources of law
  • domestic law
  • interaction
  • tax treaties

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