Abstract
In this article, a special rule provided under Italian domestic law with regard to the residence of individuals for income tax purposes is analysed. Italian citizens moving abroad to black-list countries are in fact deemed to be resident of Italy, unless a contrary proof is given
| Titolo tradotto del contributo | [Autom. eng. transl.] The tax residence of natural persons who have emigrated to states or territories with preferential taxation arrangements |
|---|---|
| Lingua originale | Italian |
| pagine (da-a) | 51-64 |
| Numero di pagine | 14 |
| Rivista | RIVISTA DI DIRITTO TRIBUTARIO |
| Stato di pubblicazione | Pubblicato - 1999 |
Keywords
- persone
- residenza