Miscellaneous 2008

Italy: Introduction of the deemed residence rule and international tax planning

Source: The Tax Specialist Journal Article

Published Date: 1 Feb 2008

The introduction of the deemed residence rule in Italy, stipulating a presumption of tax residence in Italy for foreign-based companies holding a controlling participation in an Italian corporation and being either controlled or managed from Italy (“triangular structure”), stresses the long-time debate over the concept of place of effective management, the criterion adopted by the OECD to solve conflicts of dual tax residence. It is still unclear as to what rank of decision-making coincides with the “effective management”: is it the day to day supervision of business activities or the issuing of long-term directives?

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Miscellaneous 2008

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