The evolution of the concept of the place of management in Italian case law and legislation : interaction with tax treaties and EC law

The author first analyses recent Italian tax court decisions regarding the interpretation of the concept of "place of management" and then provides a brief description of the functioning of the legislative presumption of residence for companies and entities (Art. 73(5-bis) and (5-ter) of the Consolidated Income Tax Act). Subsequently, the article deals with the interaction between this case law and the legislative presumption of residence, on the one hand, and tax treaties and EC law, on the other.