Tax Treaties: Ratification and the Relationship with Domestic Law in the Italian and US Legal Systems

Journal
De Girolamo, G.
Italy; United States
Bulletin for International Taxation 2013 (Volume 67), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author, in this article, examines the tax treaty ratification processes in Italy and the United States and the relationship between tax agreements and Italian and US domestic law, respectively, to try to assign to such agreements a ranking in both internal sources of law.