Data di Pubblicazione:
2006
Abstract:
Double Taxation Conventions and Social Security Conventions
Italian National Report
As social security systems can be based on contributions as well as on taxes, it is of international interest to investigate the relation between double tax conventions and social security conventions. The aim of this National report belonging to a joint conference on Tax Treaties and Social Security Conventions in Rust (Austria) from July 7-10, 2005 is to point out similarities as well as differences between these two types of conventions. The Italian national report is partly focused on the comparison of certain types of provisions concerning migrant workers.
Without the support of the European Commission neither the conference nor the entire project itself would have been feasible.
Italian National Report
As social security systems can be based on contributions as well as on taxes, it is of international interest to investigate the relation between double tax conventions and social security conventions. The aim of this National report belonging to a joint conference on Tax Treaties and Social Security Conventions in Rust (Austria) from July 7-10, 2005 is to point out similarities as well as differences between these two types of conventions. The Italian national report is partly focused on the comparison of certain types of provisions concerning migrant workers.
Without the support of the European Commission neither the conference nor the entire project itself would have been feasible.
Tipologia CRIS:
2.1 Contributo in volume (Capitolo o Saggio)
Keywords:
DOUBLE TAXATION CONVENTIONS SOCIAL SECURITY CONVENTIONS
Elenco autori:
Corasaniti, Giuseppe
Link alla scheda completa:
Titolo del libro:
Double Taxation Conventions and Social Security Conventions, Schriftenreihe zum Internationalen Steuerrecht, M. Lang, (Hrsg.)