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

Carla De Pietro

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 proceeding › Chapter › Scientific › peer-review

Original language	English
Title of host publication	Corporate Tax Residence and Mobility
Subtitle of host publication	EATLP Annual Congress Lodz
Editors	Edoardo Traversa
Publisher	IBFD
Chapter	3a
Pages	77-90
ISBN (Print)	9789087224516
Publication status	Published - 2018

Publication series

Name	EATLP International Tax Series
Volume	16

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

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title = "Taxpayer{\textquoteright}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",

series = "EATLP International Tax Series",

publisher = "IBFD",

pages = "77--90",

editor = "Edoardo Traversa",

booktitle = "Corporate Tax Residence and Mobility",

}

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 proceeding › Chapter › Scientific › peer-review

TY - CHAP

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AU - De Pietro, Carla

PY - 2018

Y1 - 2018

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 - Chapter

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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