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 proceedingChapterScientificpeer-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.