publication . Doctoral thesis . 2011

INCOME TAX TREATIES, WITH PARTICULAR REGARD FOR THE CONVENTION BETWEEN U.S. AND ITALY

De Girolamo, Giuseppe;
Open Access Italian
  • Published: 30 Nov 2011
  • Country: Italy
Abstract
Double taxation has a detrimental effect on the movement of capital, technology and persons and on the exchange of goods and services. Tax conventions, when properly applied, remove the obstacles of double taxation, thereby promoting the development and flow of international trade and investment. Hence, one of the most important roles of double income treaties is to remove the double taxation and to beat these obstacles for cross-border economic transactions. The globalization of financial markets and the backdrop of the financial crisis have caused international cooperation in tax matters to increase in importance. Treaties try to remove double taxation in two ...
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