Details

  • Type: Publication series
  • Date: 6/21/2013

Italy – Court Confirms Position on Breaking Tax Residence 

KStudio Associato in Italy reports on a court case that considered whether an Italian taxpayer living in a foreign country had established residence in that other country. An Appeal Court confirmed the decision of a lower court: the taxpayer’s period spent in the foreign country was not sufficient to demonstrate his residence in the other country and in looking at the whole picture, the taxpayer’s ties were closest with Italy and, therefore, he should be regarded as Italian tax resident.

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