Abstract
This note discusses a recent decision of the Italian Supreme Court, wherein the judges held that, in determining the tax residence of individuals, the criterion of centre of vital interests does not attribute per se priority to personal relations over business ties. This decision is of paramount importance since it directly reverses settled Italian case law attaching primacy to family and social ties over economic and business connections.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
