Analysis of certain anti-abuse clauses in the tax treaties concluded by Italy

Discusses treaty shopping and the unilateral, bilateral and indirect methods for countering it, including the methods mentioned in the Commentary to the OECD Model Convention. Also examines the anti-abuse clauses in the treaties concluded by Italy: the beneficial owner clauses, the anti-abuse clauses regarding dividends, interest, royalties and other income, the limitation on benefits clauses, the anti-tax haven provisions, and the articles on exchange of information.