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

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
Creator
Subject
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
Instantiates
Publication
Label
Tax residence of individuals in Italy : the availability of a permanent home
Publication

Library Locations

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