Italian tax treaties and domestic law: some remarks about the relationship between provisions on foreign tax credit

Article Abstract:

The differences in the nature and construction of domestic policies and tax treaties, on the provisions of foreign tax credits are examined. It was observed that the wording of tax treaties, particularly of the Organisation for Economic Co-operation and Development Model Tax Treaty, is more flexible and simpler that of the Internal Revenue Tax Code. Details of their similarities and differences are presented.

Italy, Government domestic functions, International politics, Interpretation and construction, Foreign tax credit, Domestic policy, Foreign policy

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Taxation of non-profit organizations with multinational activities - the Stauffer Aftermath and tax treaties

Article Abstract:

The European Court of Justice has decided that differential treatment of charitable institutions on the basis of its residence is not justifiable and is considered a violation of the free movement of capital. Bilateral or multilateral tax treaties can be used to ensure equal treatment of foreign or multinational charities outside of the European Union.

Europe, Legal issues & crime, Germany, Legal/Government Regulation, Usage, Taxation, Company legal issue, Cases, Powers and duties, Charities, Tax exemption, Tax exemptions, European Court of Justice

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