Il "beneficiario effettivo" nel diritto tributario

Abstract

The main question that this study has to deal with, concerns which would be a common interpretation of the BO requirement for tax treaties purposes. Basically, when interpreting the BO requirement for tax treaty purposes seems like we come across two main options: (i) to interpret the BO under the provision of Article 3(2) of OECD MC, according to the meaning that this expression has in the tax law of the contracting States; (ii) or to interpret this requirement attributing it an autonomous meaning under a common international tax language for treaty purposes. This study has brought some evidence that the expression “unless the context otherwise requires”, as provided by Article 3(2) of the OECD MC, aims to embody general principles of interpretation provided by Articles 31 and 32 VCLT. As it was noted, the wording of Article 3(2) does not point out specifically any reference to domestic laws of the contracting States, but it broadly refers to their laws. This gives evidence that searching for a definition not included in the treaty, such as the BO, under the provision of Article 3(2), one should better refer not only to domestic legislation but more reasonably also to the meaning that such a term has in other tax treaties signed from such countries... [edited by author]