Italy - Tax Residence of Individuals in Italy: The Availability of a Permanent Home

• Autores: Giorgo Beretta
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 4, 2018, págs. 170-172
• Idioma: inglés
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• Resumen

  • This note discusses a recent decision of the Italian Supreme Court wherein it was held that, in determining whether an individual is resident in a state under a tax treaty’s tie-breaker rule, a stay at an unregistered domestic partner’s dwelling is sufficient to establish that the taxpayer “has a permanent home available to him” in a country.