The need for LOB clauses in DTCs

Paolo Arginelli; Francesco Avella

The need for LOB clauses in DTCs

Paolo Arginelli, Francesco Avella

Università Cattolica del Sacro Cuore

Risultato della ricerca: Contributo in libro › Chapter

Abstract

[Ita:]Il contributo discute i vantaggi derivanti dall’inclusione di clausole di LOB all’interno di convenzioni bilaterali per evitare le doppie imposizioni e analizza se, dalla prospettiva italiana, tale inclusione sia necessaria al fine di evitare quelle forme di abuso delle convenzioni comunemente denominate “treaty shopping”

Lingua originale	English
Titolo della pubblicazione ospite	Limitation on Benefit Clauses in International Taxation Law
Editor	M. Graggi
Pagine	20-29
Numero di pagine	10
Stato di pubblicazione	Pubblicato - 2014

Keywords

Tax Treaty
limitation on benefits clauses

Altri file e collegamenti

Link a IRIS PubliCatt

Cita questo

@inbook{14acad24b9e845dba17e501f440afea9,

title = "The need for LOB clauses in DTCs",

abstract = "[Autom. eng. transl.] The paper discusses the advantages deriving from the inclusion of LOB clauses within bilateral conventions to avoid double taxation and analyzes whether, from the Italian perspective, such inclusion is necessary in order to avoid those forms of abuse of the conventions commonly referred to as “treaty shopping{"}",

keywords = "Tax Treaty, limitation on benefits clauses, Tax Treaty, limitation on benefits clauses",

author = "Paolo Arginelli and Francesco Avella",

year = "2014",

language = "English",

isbn = "9781291993660",

pages = "20--29",

editor = "M. Graggi",

booktitle = "Limitation on Benefit Clauses in International Taxation Law",

}

TY - CHAP

T1 - The need for LOB clauses in DTCs

AU - Arginelli, Paolo

AU - Avella, Francesco

PY - 2014

Y1 - 2014

N2 - [Autom. eng. transl.] The paper discusses the advantages deriving from the inclusion of LOB clauses within bilateral conventions to avoid double taxation and analyzes whether, from the Italian perspective, such inclusion is necessary in order to avoid those forms of abuse of the conventions commonly referred to as “treaty shopping"

AB - [Autom. eng. transl.] The paper discusses the advantages deriving from the inclusion of LOB clauses within bilateral conventions to avoid double taxation and analyzes whether, from the Italian perspective, such inclusion is necessary in order to avoid those forms of abuse of the conventions commonly referred to as “treaty shopping"

KW - Tax Treaty

KW - limitation on benefits clauses

KW - Tax Treaty

KW - limitation on benefits clauses

UR - http://hdl.handle.net/10807/79731

M3 - Chapter

SN - 9781291993660

SP - 20

EP - 29

BT - Limitation on Benefit Clauses in International Taxation Law

A2 - Graggi, M.

ER -

The need for LOB clauses in DTCs

Abstract

Keywords

Altri file e collegamenti

Fingerprint

Cita questo