Italy - Recent Tax Jurisprudence on the Concept of Beneficial Ownership for Tax Treaty Purposes
- F. Avella
- European Taxation, 2015 (Volume 55), No 2/3
- 29 January 2015
This article provides an overview of recent Italian tax jurisprudence on beneficial ownership for tax treaty purposes. The aim is to find common threads, where existing, and to show, in general, how the Italian tax courts have been approaching the matter.