Tax Treaties After BEPS: The Colombia-Italy Case Study

Cristian Camilo Rodriguez Pena; Gaetano Manzi

Tax Treaties After BEPS: The Colombia-Italy Case Study

Cristian Camilo Rodriguez Pena
, Gaetano Manzi

Österreichisches und Internationales Steuerrecht

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift

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.

Originalsprache	Englisch
Seiten (von - bis)	1041 - 1060
Fachzeitschrift	Tax Notes International
Jahrgang	103
Publikationsstatus	Veröffentlicht - 2021

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

502038 Steuerlehre
505029 Völkerrecht
505028 Verwaltungsrecht

Zitat

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title = "Tax Treaties After BEPS: The Colombia-Italy Case Study",

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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AU - Rodriguez Pena, Cristian Camilo

AU - Manzi, Gaetano

PY - 2021

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N2 - 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.

AB - 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.

M3 - Journal article

VL - 103

SP - 1041

EP - 1060

JO - Tax Notes International

JF - Tax Notes International

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