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
  • 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
Note
20170904
Other control number
bit_2017_08_it_1.html
Label
From worldwide to territorial taxation : is Italy now an attractive destination for migrating individuals?
Publication
Note
20170904
Other control number
bit_2017_08_it_1.html

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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