Abstract
This note discusses the main features and open issues of the new special tax regime for high net worth individuals, pursuant to which non-resident individuals transferring their tax residence to Italy can opt to pay a lump-sum substitute tax of EUR 100,000 per year, in lieu of ordinary taxation, on all of their non-Italian-sourced income.
| Lingua originale | Inglese |
|---|---|
| pagine (da-a) | 113-115 |
| Numero di pagine | 3 |
| Rivista | European Taxation |
| Volume | 2017 |
| Stato di pubblicazione | Pubblicato - 2017 |
Keywords
- taxation