This paper examines some of the key issues arising from the application of the tax transparency regime to Italian società semplici (simple partnerships) which present cross-border elements connected to the Italian territory (by reason of the residence of the partner or of the source of the income). After identifying the person entitled to invoke the double tax convention, as well as the treaty provision specifically applicable by reason of the nature of the income produced and allocated on a look-through basis, it is observed how the potential conflicts in the tax characterisation of the società semplice (as a fiscally transparent or non-transparent entity) among the various legal systems involved may give rise to double taxation issues, which are often not resolvable through ordinary treaty mechanisms. Nevertheless, it is precisely tax transparency, together with the inability of the società semplice to generate business income, that generally prevents this entity from being used to erode the taxable base by exploiting mismatches arising from cross-border transactions characterised differently under the legal systems of the States involved.
Nel contributo vengono esaminate alcune delle principali criticità derivanti dall’applicazione del regime di trasparenza fiscale alle società semplici che presentano elementi di estraneità con il territorio dello Stato italiano (in ragione della residenza del socio o della fonte del reddito). Individuato il soggetto legittimato ad invocare la convenzione internazionale contro le doppie imposizioni, nonché la norma pattizia specificatamente applicabile in ragione della natura del reddito prodotto e imputato per trasparenza, si osserva come i potenziali conflitti di qualificazione fiscale di tale società (in termini di entità trasparente oppure opaca) tra i vari ordinamenti coinvolti possano generare problematiche di doppia imposizione, spesse volte non risolvibili con gli ordinari strumenti convenzionali. Tuttavia, proprio la trasparenza fiscale, unitamente all’assenza di reddito d’impresa, impedisce in linea generale che la società semplice possa essere utilizzata per erodere le basi imponibili sfruttando i disallineamenti derivanti da operazioni transfrontaliere qualificate in modo differente dagli ordinamenti degli Stati coinvolti.
Società semplici e Convenzioni internazionali contro le doppie imposizioni
Zaga'
2026-01-01
Abstract
This paper examines some of the key issues arising from the application of the tax transparency regime to Italian società semplici (simple partnerships) which present cross-border elements connected to the Italian territory (by reason of the residence of the partner or of the source of the income). After identifying the person entitled to invoke the double tax convention, as well as the treaty provision specifically applicable by reason of the nature of the income produced and allocated on a look-through basis, it is observed how the potential conflicts in the tax characterisation of the società semplice (as a fiscally transparent or non-transparent entity) among the various legal systems involved may give rise to double taxation issues, which are often not resolvable through ordinary treaty mechanisms. Nevertheless, it is precisely tax transparency, together with the inability of the società semplice to generate business income, that generally prevents this entity from being used to erode the taxable base by exploiting mismatches arising from cross-border transactions characterised differently under the legal systems of the States involved.
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