Abstract. This paper examines the influence of the different Models double taxation Conventions over the Treaties that Italy has recently stipulated with Colombia, Jamaica and Uruguay. The first point to note is the great difference of the Italian Conventions with Colombia and Uruguay in respect of the Convention Italy-Jaimaica, because only the first two treaties are mainly influenced by the United Nations Model double taxation Convention between developed and developing countries (except for the rules regarding the attribution of profits to the permanent establishment that the Conventions with Colombia and Uruguay transpose from the OECD Treaty Model). The UN Model influence is visible, for example, in the definition of permanent establishment regarding building sites, construction, assembly or installation projects: indeed, the Italy’s Conventions with Colombia and Uruguay includes in the provision supervision activities in order to extend taxation in developing countries where these sites or projects are located and connected supervision activities are exerced. Other examples concern, first, the adoption of the clause referred to the, so-called, “Service PE”, that neither the OECD Model, nor the US Model adopt and, second, not only the presence of the clause on independent personal services (absent in the OECD Model), but also a provision exstablishing an additional criterion, different from that of the fixed base, represented by the presence of an individual in the source State for a certain period. A part from this central theme of a different Treaty Models influence, all the three Conventions present some innovative elements. The most important aspect concern the abuse: indeed, these new Conventions are the most advanced, inside the Italian treaty network, for a substantial profile, that is their high degree of implementation of the rules proposed by the last version of the Models (OECD, NU, US) and also by the Multilateral Convention 2016 to prevent tax planning strategies, so called, BEPS (Base erosion and profit shifting). However, despite some common advanced provisions, is clearly visible between the three Conventions a different stage of evolution: only the Conv. Italy-Jamaica still includes the provisions on the attribution of profits to the permanent establishment contained in the paragraphs from 3° to 6° of the art. 7 of the OECD treaty Model preceedent the 2010 version.

L'influenza sulle più recenti convenzioni italiane dei diversi modelli-tipo di trattato contro le doppie imposizioni

TARIGO PAOLA
2022-01-01

Abstract

Abstract. This paper examines the influence of the different Models double taxation Conventions over the Treaties that Italy has recently stipulated with Colombia, Jamaica and Uruguay. The first point to note is the great difference of the Italian Conventions with Colombia and Uruguay in respect of the Convention Italy-Jaimaica, because only the first two treaties are mainly influenced by the United Nations Model double taxation Convention between developed and developing countries (except for the rules regarding the attribution of profits to the permanent establishment that the Conventions with Colombia and Uruguay transpose from the OECD Treaty Model). The UN Model influence is visible, for example, in the definition of permanent establishment regarding building sites, construction, assembly or installation projects: indeed, the Italy’s Conventions with Colombia and Uruguay includes in the provision supervision activities in order to extend taxation in developing countries where these sites or projects are located and connected supervision activities are exerced. Other examples concern, first, the adoption of the clause referred to the, so-called, “Service PE”, that neither the OECD Model, nor the US Model adopt and, second, not only the presence of the clause on independent personal services (absent in the OECD Model), but also a provision exstablishing an additional criterion, different from that of the fixed base, represented by the presence of an individual in the source State for a certain period. A part from this central theme of a different Treaty Models influence, all the three Conventions present some innovative elements. The most important aspect concern the abuse: indeed, these new Conventions are the most advanced, inside the Italian treaty network, for a substantial profile, that is their high degree of implementation of the rules proposed by the last version of the Models (OECD, NU, US) and also by the Multilateral Convention 2016 to prevent tax planning strategies, so called, BEPS (Base erosion and profit shifting). However, despite some common advanced provisions, is clearly visible between the three Conventions a different stage of evolution: only the Conv. Italy-Jamaica still includes the provisions on the attribution of profits to the permanent establishment contained in the paragraphs from 3° to 6° of the art. 7 of the OECD treaty Model preceedent the 2010 version.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11567/1104797
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