The Resource Italian domicile and centre of vital interests : an emigrant's nightmare, an immigrant's dream

Italian domicile and centre of vital interests : an emigrant's nightmare, an immigrant's dream

Label
Italian domicile and centre of vital interests : an emigrant's nightmare, an immigrant's dream
Title
Italian domicile and centre of vital interests : an emigrant's nightmare, an immigrant's dream
Creator
Subject
Language
eng
Summary
This note briefly surveys some of the main Italian statutory provisions, Italian Supreme Court cases and rulings of the tax authorities regarding domicile (in domestic law) and the centre of vital interests (in treaty law). It then argues that an excessive focus on Italian individuals taking up residence abroad can result in a very inert centre of vital interests test, which, conversely, could benefit foreign individuals spending time in Italy
Citation source
In: European taxation. - Amsterdam. - Vol. 49 (2009),
http://library.link/vocab/creatorName
Gusmeroli, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • residence
  • domicile
  • centre of vital interests
Label
Italian domicile and centre of vital interests : an emigrant's nightmare, an immigrant's dream
Instantiates
Publication
Label
Italian domicile and centre of vital interests : an emigrant's nightmare, an immigrant's dream
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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