La residenza costituisce uno dei princìpi per l’applicazione della potestà impositiva da parte di uno Stato.
Il concetto di “residenza” assume una spiccata importanza nell’ordinamento tributario, sia perché rappresenta la relazione di collegamento con il territorio dello Stato sia in…
Authors: Piergiorgio Valente and Luigi Vinciguerra
The use of artificial structures or “constructions” and the exploitation of “disharmony” existing between national laws have the effect of exacerbating the loss of tax revenue. The fight against tax evasion and aggressive tax…
Authors: Piergiorgio Valente and Luigi Vinciguerra
Non-resident foreign entities producing corporate income on Italian territory may register as permanent establishments (thus becoming fully subject to taxation in Italy) or may take a series of actions leading to the creation of…