The Resource From worldwide to territorial taxation : is Italy now an attractive destination for migrating individuals?

From worldwide to territorial taxation : is Italy now an attractive destination for migrating individuals?

Label
From worldwide to territorial taxation : is Italy now an attractive destination for migrating individuals?
Title
From worldwide to territorial taxation : is Italy now an attractive destination for migrating individuals?
Creator
Subject
Language
eng
Summary
This article examines the Italian tax regimes offering favourable treatment to certain resident individuals. The recent introduction of these preferential regimes in a historical stronghold of worldwide taxation is a departure from the concept of unlimited tax liability, which results from other European states restricting their jurisdiction to tax
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 8 ; p. 437-443
http://library.link/vocab/creatorName
Beretta, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • worldwide income
  • territoriality principle
  • residence
  • high net worth individual
Label
From worldwide to territorial taxation : is Italy now an attractive destination for migrating individuals?
Instantiates
Publication
Label
From worldwide to territorial taxation : is Italy now an attractive destination for migrating individuals?
Publication

Library Locations

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      52.3736660 4.9336932
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