The Resource Nuove misure per contrastare le estero-residenze fittizie

Nuove misure per contrastare le estero-residenze fittizie

Label
Nuove misure per contrastare le estero-residenze fittizie
Title
Nuove misure per contrastare le estero-residenze fittizie
Creator
Subject
Summary
New measures against fictitious foreign residences. The Finance Act 1999 introduces a presumption of residence in Italy for nationals emigrated to low tax countries. This clause works as an inversion of the burden of proof. The author shows details
Citation source
In: Corriere Tributario. - Milan. - Vol. 22 (1999),
http://library.link/vocab/creatorName
Magistro, Luigi
Language note
Italian
http://library.link/vocab/subjectName
  • anti-avoidance
  • residence principle of taxation
Label
Nuove misure per contrastare le estero-residenze fittizie
Instantiates
Publication
Abbreviated title
CorT
Label
Nuove misure per contrastare le estero-residenze fittizie
Publication
Abbreviated title
CorT

Library Locations

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