Sull’applicabilità dei benefici convenzionali ai sensi dell’art. 22, comma 6, della Convenzione tra la Confederazione Svizzera e gli Stati Uniti d’America per evitare le doppie imposizioni in materia di imposte sul reddito alla luce della nozione di treaty shopping (nota alla sentenza della US District Court for the District of Columbia – Case no. 14-cv-01593, 14 agosto 2017)

Abstract

The US District Court for the District of Columbia has established that the art. 22, par. 6, of the Income Tax Treaty between United States and Switzerland considers the concept of bona fide resident for tax residence purposes and that the Tax Authority has a discretional power to allow the tax treaty benefits. Moreover, mentioning the Oecd Model, the Court has ruled that it is not necessary the presence of a third State for the notion of treaty shopping

References

  • BAUMGARTNER J., Treaty Shopping in International Investment Law, 2016, Oxford;
  • YOON S., Comparative Study on Anti-Treaty Shopping - Focused on Beneficial Ownership Theory, in Asian Journal of Law and Economics, Vol. 7, Issue 2, 2016, p. 227 ss.;
  • MANCA M., EU Holding Company Structure in Treaty Shopping Cases, in International Tax Review, Vol. 28, Issue 7, 2017, p. 33 ss.
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