International: The new Italy-US tax treaty

• Autores: Piergiorgio Valente, Marco Magenta
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 3, 2000, págs. 94-100
• Idioma: inglés
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• Resumen

  • The authors examine the new Italy-US tax treaty, which, among other things, clarifies the issue of tax credits deriving from IRAP paid in Italy to offset taxes due in the USA and introduces an LOB provision in Article 2 of the protocol.