Convenzioni internazionali per evitare le doppie imposizioni

Abstract

The book includes the Italian authentic text (as of 28 February 2014) of all Italian Conventions for the avoidance of double taxation with respect to taxes on income and capital, as well as of all Italian Conventions for the avoidance of double taxation with respect to taxes on inheritances and gifts, as published in the Official Gazette of the Republic of Italy. In addition, the book contains the unofficial Italian translation of the 1963, 1977 and 2014 versions the OECD Model Convention for the avoidance of double taxation with respect to taxes on income and capital, as well as the English official text of the 2014 version thereof. Finally, it includes both the English official text and the unofficial Italian translation of the 1966 and 1982 versions of the OECD Model Convention for the avoidance of double taxation with respect to taxes on estates and inheritances and on gifts