The Resource The "center of vital interests" : a review of Italy's rules on tax residence

The "center of vital interests" : a review of Italy's rules on tax residence

Label
The "center of vital interests" : a review of Italy's rules on tax residence
Title
The "center of vital interests" : a review of Italy's rules on tax residence
Creator
Subject
Language
eng
Summary
This article provides a brief description of tax residence as the "center of vital interests" of individuals, a concept in Article 2, paragraph 2 of the Italian Income Tax Code (Testo Unico delle Imposte Dirette), including tax residence identification basis, identification of residence, concept of'"center of vital interests , Revenue Office search, and bilateral tax treaties
Citation source
In: Tax notes international. - Falls Church. - Vol. 63 (2011),
http://library.link/vocab/creatorName
Valente, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • residence
  • domicile
  • centre of vital interests
  • individual income tax
  • tax treaty
Label
The "center of vital interests" : a review of Italy's rules on tax residence
Instantiates
Publication
Label
The "center of vital interests" : a review of Italy's rules on tax residence
Publication

Library Locations

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