|Title of host publication||Corporate Tax Residence and Mobility|
|Subtitle of host publication||EATLP Annual Congress Lodz|
|Publication status||Published - 2018|
|Name||EATLP International Tax Series|
- corporate tax residence, transfer of tax residence, treaty abuse, international taxation, coordination between international tax treaty law and national tax law, relationship between tax treaty anti-abuse rules and national anti-abuse provisions, tax treaty override
De Pietro, C. (2018). Taxpayer’s mobility in the context of tax treaty law: The need of a renewed balance between favoring the movement of persons and tackling treaty abuse. In E. Traversa (Ed.), Corporate Tax Residence and Mobility: EATLP Annual Congress Lodz (pp. 77-90). (EATLP International Tax Series; Vol. 16). IBFD.