search query: @indexterm DOUBLE TAXATION / total: 49
reference: 13 / 49
| Author: | Manganelli, A. |
| Title: | Italy: Tax treaty and anti-avoidance implications of the implementation of the parent-subsidiary directive. |
| Journal: | European Taxation
1993 : OCT, VOL. 33:10, p. 333-339 |
| Index terms: | DOUBLE TAXATION TAX EVASION TAX HARMONIZATION |
| Language: | eng |
| Abstract: | While the implementation of the Parent-Subsidiary Directive has introduced an effective system for the elimination of double taxation, at the same time it has opened up many possibilities for tax avoidance. The author analyses the interrelationship between the implementing legislation, the tax treaty regime and new anti-avoidance provisions. |
SCIMA