Italy - New Provisions on a Transfer of Residence in an Inbound Scenario
- D.A. De Santis
- European Taxation, 2016 (Volume 56), No 1
- 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.