One of the criteria in Italian domestic tax law to determine whether or not individuals are considered to be resident of Italy for income tax purposes, is the registration in the list of resident population. This criterion is analysed in this article, taking into account also its compatibility with international tax law
Maisto, G., Iscrizione anagrafica e residenza fiscale ai fini dell’imposta sul reddito delle persone fisiche, <<RIVISTA DI DIRITTO TRIBUTARIO>>, 1998; (7-8): 217-225 [http://hdl.handle.net/10807/23249]
Iscrizione anagrafica e residenza fiscale ai fini dell’imposta sul reddito delle persone fisiche
Maisto, Guglielmo
1998
Abstract
One of the criteria in Italian domestic tax law to determine whether or not individuals are considered to be resident of Italy for income tax purposes, is the registration in the list of resident population. This criterion is analysed in this article, taking into account also its compatibility with international tax law
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