Title: Indeducibilità dei costi black list e clausole convenzionali di non discriminazione
Authors: Rolle, Giovanni # ×
Issue Date: Jan-2014
Publisher: IPSOA Editore
Series Title: Fiscalita & Commercio Internazionale issue:1 pages:1-10
Abstract: Italian antiavoidance legislation raises the issue of consistency with the non-discrimination provision of tax treaties. The article submits that the conflict should not be resolved on the basis of the principle of prevalence of special law over general law (as a recent Milan Court decision has done) but rather on the basis of the recent case law of the constitutional court, which gives priority to tax treaties on domestic law in all cases.
ISSN: 2039-8549
Publication status: published
KU Leuven publication type: AT-p
Appears in Collections:Research Unit Economic Law - miscellaneous
× corresponding author
# (joint) last author

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