Quotation 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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Publication's profile

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 (Ă–STAT Classification 'Statistik Austria')
5235 International law (Details)
5267 Administrative law, general (Details)
5349 Business taxation (Details)
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