Rodriguez Pena, Cristian Camilo, Manzi, Gaetano. 2021. Tax Treaties After BEPS: The Colombia-Italy Case Study. Tax Notes International. 103 1041-1060.
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Abstract
In this article, the authors dissect key provisions of the tax treaty between Colombia and Italy, which was concluded after the OECD released its 2015 final reports on base erosion and profit shifting. In particular, they focus on provisions that were implemented in accordance with the BEPS final reports.
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| Status of publication | Published |
|---|---|
| Affiliation | WU |
| Type of publication | Journal article |
| Journal | Tax Notes International |
| Language | English |
| Title | Tax Treaties After BEPS: The Colombia-Italy Case Study |
| Volume | 103 |
| Year | 2021 |
| Page from | 1041 |
| Page to | 1060 |
| Reviewed? | N |
| DOI | n.a. |
| Open Access | N |
Associations
- People
- Rodriguez Pena, Cristian Camilo (Details)
- External
- Manzi, Gaetano (Tax Lawyer, Italy)
- Organization
- Institute for Austrian and International Tax Law IN (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5235 International law (Details)
- 5267 Administrative law, general (Details)
- 5349 Business taxation (Details)