Resumen de Italy. The interaction between tax treaties and domestic law : an issue of constitutional legitimacy

Paolo Arginelli, Caterina Innamorato

• This article examines the effect that two recent decisions of the Italian Constitutional Court (Corte Costituzionale) could have on the interaction between tax treaties and domestic law within the Italian tax system. In addition, two examples of potential conflicts between tax treaties entered into by Italy and domestic law are considered.