Books and Articles

10-05-2012 - Convenzione Italia-Qatar: le caratteristiche proprie rispetto al Modello OCSE

The Treaty against double taxation between the Italian Government and the State of Qatar, signed in Rome on October, 15th, 2002, has been ratified.

The provisions of the Convention, which will enter into force after the exchange of the instruments of ratification between the two Contracting States, shall be effective retroactively from January, 1st of the year in which the tax Treaty has been signed and specific rules on refunds will be applied.
The main differences between the tax Treaty and the OECD Model concern permanent establishments, transfer pricing and the avoidance of double taxation. Moreover, a specific anti-abuse clause is included. 

ROLLE G., STECCA V., Convenzione Italia-Qatar: le caratteristiche proprie rispetto al Modello OCSE, in Fiscalità e commercio internazionale, n. 4, 2012, p. 30.   


 

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