Italy: Residence of individuals and the Italy-France tax treaty

• Autores: Guglielmo Maisto
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 2, 1999, págs. 42-48
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • Over the years, the concept of tax residence seems to have survived many other tax principles which have been adapted to modern ways of conducting business or producing income. The author looks at some of the ramifications of the residence concept in the light of the Italy-France tax treaty.