Tax Treaty Case Law around the Globe 2022
1. Aufl. 2023
Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
S. 319Chapter 27: Italy: No Residence State’s Taxing Rights under Article 19(1)(a) of the Italy-UAE Income Tax Treaty (1995) Even If This Leads to Double Non-Taxation
Guglielmo Maisto/Cesare Silvani
27.1. Introduction
The two cases decided by the Italian Supreme Court (Corte di Cassazione) concern article 19(1)(a) of the Italy-United Arab Emirates (UAE) Income Tax Treaty (1995) on government service. The question that landed on the Supreme Court’s docket was how article 19(1)(a) of the treaty allocated taxing rights between Italy and the UAE in relation to lump-sum travel allowances that the government (Ministry of Defence) of the UAE paid to two Italian resident pilots of Italy’s military air force who were seconded to the UAE to train the local air force.
The two cases discussed in this chapter concern two different Italian pilots, who were both resident of Italy and employees of Italy’s Ministry of Defence. The fact patterns are identical, and the two decisions of the Supreme Court are consistent with each other. Finally, there are at least two other identical cases involving other Italian pilots that are currently pending before Italian courts.
27.2. Facts of the case
Two Italian pilots...