Italy - Tax Residence of Individuals in Italy: The Availability of a Permanent Home
- G. Beretta
- European Taxation, 2018 (Volume 58), No 4
- 26 February 2018
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.