Complete Distributive Rules and the Single Tax Principle: A Review of Recent Italian Case Law

Journal
Avi-Yonah, R.S.; Mazzoni, G.
European Union; Italy; OECD
Bulletin for International Taxation 2019 (Volume 73), No. 4
PriceUSD 45

The authors, in this article, examine the application of complete distributive rules as set out in various tax treaties as it relates to the single tax principle by reference to recent Italian case law.