The Resource Tax residence of individuals in Italy : the availability of a permanent home
Tax residence of individuals in Italy : the availability of a permanent home
Resource Information
The item Tax residence of individuals in Italy : the availability of a permanent home represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax residence of individuals in Italy : the availability of a permanent home represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This note discusses a recent decision of the Italian Supreme Court wherein it was held that, in determining whether an individual is resident in a state under a tax treaty's tie-breaker rule, a stay at an unregistered domestic partner's dwelling is sufficient to establish that the taxpayer "has a permanent home available to him" in a country
- Language
- eng
- Label
- Tax residence of individuals in Italy : the availability of a permanent home
- Title
- Tax residence of individuals in Italy : the availability of a permanent home
- Language
- eng
- Summary
- This note discusses a recent decision of the Italian Supreme Court wherein it was held that, in determining whether an individual is resident in a state under a tax treaty's tie-breaker rule, a stay at an unregistered domestic partner's dwelling is sufficient to establish that the taxpayer "has a permanent home available to him" in a country
- Citation source
- In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 4 ; p. 170-172
- http://library.link/vocab/creatorName
- Beretta, G
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- residence
- tie-breaker rule
- permanent home available
- Label
- Tax residence of individuals in Italy : the availability of a permanent home
- Label
- Tax residence of individuals in Italy : the availability of a permanent home
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-residence-of-individuals-in-Italy--the/1gXKXFn0dTQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-residence-of-individuals-in-Italy--the/1gXKXFn0dTQ/">Tax residence of individuals in Italy : the availability of a permanent home</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-residence-of-individuals-in-Italy--the/1gXKXFn0dTQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-residence-of-individuals-in-Italy--the/1gXKXFn0dTQ/">Tax residence of individuals in Italy : the availability of a permanent home</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
