Residence of individuals and the Italy-France tax treaty

Journal
Maisto, G.
France; Italy
European Taxation 1999 (Volume 39), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Over the years, the concept of tax residence seems to have survived many other tax principles which have been adapted to modern ways of conducting business or producing income. The author looks at some of the ramifications of the residence concept in the light of the Italy-France tax treaty.