A Comparison of the US Economic Substance Doctrine with Italy’s New Abuse of Law Rules: Gravitation towards Similar Outcomes?

Journal
Mazzoni, G.
Italy; United States
Bulletin for International Taxation 2019 (Volume 73), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article compares the general anti-avoidance rules (GAARs) in Italy and the United States, considers whether the two GAARs are on convergent paths and suggests improvements that could be made to the US GAAR.