Abstract
One of the criteria in Italian domestic tax law to determine whether or not individuals are considered to be resident of Italy for income tax purposes, is the registration in the list of resident population. This criterion is analysed in this article, taking into account also its compatibility with international tax law
Titolo tradotto del contributo | [Autom. eng. transl.] Personal registration and tax residence for personal income tax purposes |
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Lingua originale | Italian |
pagine (da-a) | 217-225 |
Numero di pagine | 9 |
Rivista | RIVISTA DI DIRITTO TRIBUTARIO |
Stato di pubblicazione | Pubblicato - 1998 |
Keywords
- fiscale
- residenza