“One Belt and One Road” Project and the China-Italy Tax Treaty
“一带一路”战略与中意税收协定
主讲人：Marco Greggi（意大利费拉拉大学法学教授）
时 间：2019年10月30日 14:30-16:30
地 点： 博远楼1号会议室
语 言：英语
主 办：首都经济贸易大学法学院、首都经济贸易大学财税法研究中心
主讲人简介：
Marco Greggi ，意大利费拉拉大学的国际税法教授，费拉拉大学博士学位委员会委员。他曾在数个欧洲的大学做访问教授，现为中国政法大学访问教授。Greggi教授主要的著述和研究兴趣领域为欧盟税法、国际税法。
讲座主题简介:
On March 23rd 2019 the Government of China and Italy have signed in Rome a Memorandum of Understanding aimed at paving the way to a stronger collaboration between the two countries in many fields.
This is of the most important, and comprehensive, legal instruments ever enacted in Europe in the framework of the One Belt one Road project, considering that Italy shall be the terminal point of the waterway to Europe, and vice-versa.
The Memorandum, per se, is not legally binding, but entails a number of further actions, such as the need for an update to the Double taxation convention. The treaty was signed in 1986, and is now unfit to the new globalized scenario. In this respect, the parties have already agreed on landmark changes to articles 10, 11, 12 and 13 of it (basically, to passive income taxation) as to facilitate and accelerate cross border investments and business opportunities.
During the seminar all these changes shall be discussed, analyzing the new opportunities for cross border investments and the need to consider that the changes to the treaty and the policy guidelines shall have to be implemented consistently with the European constraints Italy is bound to and arguably with the OECD latest developments in this field.