{"version":"1.0","provider_name":"DVS Europe","provider_url":"https:\/\/dvs-europe.eu\/en\/","author_name":"Cristian Meneghetti","author_url":"https:\/\/dvs-europe.eu\/en\/author\/admin-dvs\/","title":"CFC regulations and the Double Taxation Convention","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Ej8VnXDdMs\"><a href=\"https:\/\/dvs-europe.eu\/en\/2016\/02\/11\/cfc-regulations-and-the-double-taxation-convention\/\">CFC regulations and the Double Taxation Convention<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/dvs-europe.eu\/en\/2016\/02\/11\/cfc-regulations-and-the-double-taxation-convention\/embed\/#?secret=Ej8VnXDdMs\" width=\"600\" height=\"338\" title=\"&#8220;CFC regulations and the Double Taxation Convention&#8221; &#8212; DVS Europe\" data-secret=\"Ej8VnXDdMs\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/dvs-europe.eu\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"CFC Legislation and Double Taxation Convention In its recent ruling No. 25281 of Dec. 16, 2015, the Italian Supreme Court addressed the debated issue of the compatibility of the regulations dictated by Article 167 of the TUIR on CFCs with the conventional provisions on business income."}