In this article, a special rule provided under Italian domestic law with regard to the residence of individuals for income tax purposes is analysed. Italian citizens moving abroad to black-list countries are in fact deemed to be resident of Italy, unless a contrary proof is given
Maisto, G., La residenza fiscale delle persone fisiche emigrate in Stati o territori aventi regime tributario privilegiato, <<RIVISTA DI DIRITTO TRIBUTARIO>>, 1999; (parte quarta): 51-64 [http://hdl.handle.net/10807/23253]
La residenza fiscale delle persone fisiche emigrate in Stati o territori aventi regime tributario privilegiato
Maisto, Guglielmo
1999
Abstract
In this article, a special rule provided under Italian domestic law with regard to the residence of individuals for income tax purposes is analysed. Italian citizens moving abroad to black-list countries are in fact deemed to be resident of Italy, unless a contrary proof is given
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