Transfer of residence and dual tax residence

ILO International Law Office

Franco Pozzi and Simona Zangrandi, Studio Biscozzi Nobili Piazza, a new contribution for ILO International Law Office. The article addresses provisions described in rulings dealing with Italian domestic and double tax treaty provisions on individuals’ residence focussing on ITA’s ruling No. 73/2023.

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Franco Pozzi

Chartered Accountant

Simona Zangrandi

Chartered Accountant