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Italy - New Provisions on a Transfer of Residence in an Inbound Scenario

Country:
Italy
Author:
D.A. De Santis
Issue:
European Taxation, 2016 (Volume 56), No 1
Published:
11 December 2015
This note addresses Legislative Decree No. 147 of 14 September 2015 with specific reference to the provisions included in article 12 relating to a transfer of residence in an inbound scenario (i.e. a transfer of tax residence from a foreign country to Italy). In particular, this note focuses on the issues solved by the provision and on those scenarios that are still not covered.
 
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