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

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Original languageEnglish
Title of host publicationCorporate Tax Residence and Mobility
Subtitle of host publicationEATLP Annual Congress Lodz
EditorsEdoardo Traversa
PublisherIBFD
Chapter3a
Pages77-90
ISBN (Print)9789087224516
Publication statusPublished - 2018

Publication series

NameEATLP International Tax Series
Volume16

Keywords

  • 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

Cite this

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.
De Pietro, Carla. / 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. Corporate Tax Residence and Mobility: EATLP Annual Congress Lodz. editor / Edoardo Traversa. IBFD, 2018. pp. 77-90 (EATLP International Tax Series).
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title = "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",
keywords = "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",
author = "{De Pietro}, Carla",
year = "2018",
language = "English",
isbn = "9789087224516",
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editor = "Edoardo Traversa",
booktitle = "Corporate Tax Residence and Mobility",

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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. EATLP International Tax Series, vol. 16, IBFD, pp. 77-90.

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. / De Pietro, Carla.

Corporate Tax Residence and Mobility: EATLP Annual Congress Lodz. ed. / Edoardo Traversa. IBFD, 2018. p. 77-90 (EATLP International Tax Series; Vol. 16).

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

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AU - De Pietro, Carla

PY - 2018

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KW - 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 trea

M3 - Conference contribution

SN - 9789087224516

T3 - EATLP International Tax Series

SP - 77

EP - 90

BT - Corporate Tax Residence and Mobility

A2 - Traversa, Edoardo

PB - IBFD

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De Pietro C. 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 Traversa E, editor, Corporate Tax Residence and Mobility: EATLP Annual Congress Lodz. IBFD. 2018. p. 77-90. (EATLP International Tax Series).