Italy : introduction of the deemed residence rule and international tax planning
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The work Italy : introduction of the deemed residence rule and international tax planning represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Italy : introduction of the deemed residence rule and international tax planning
Resource Information
The work Italy : introduction of the deemed residence rule and international tax planning represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Italy : introduction of the deemed residence rule and international tax planning
- Language
- eng
- Summary
- The introduction of the deemed residence rule in Italy, stipulating a presumption of tax residence in Italy for foreign-based companies holding a controlling participation in an Italian corporation and being either controlled or managed from Italy ("triangular structure"), stresses the long-time debate over the concept of place of effective management, the criterion adopted by the OECD to solve conflicts of dual tax residence. It is still unclear as to what rank of decision-making coincides with the "effective management": is it the day to day supervision of business activities or the issuing of long-term directives?
- Citation source
- In: The tax specialist. - Sydney. - Vol. 11 (2008),
- Language note
- English
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