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Permanent Establishment Art 5 OECD
Company residency – the so called “esterovestizione” – under Italian Tax Law
August 26, 2025
Fictitious foreign company residency is an elusive phenomenon that consists in the dissociation between the formal and the effective residence of legal entities. It entails various consequences in the fiscal,...
READ MORE
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Categories
Filtro categorie
Banking Law
Building Bonuses
Business Visa
Commercial Entity
Declaration Tax Fullfilments
Enrolling VAT Fulfillments
Income Tax Law
Vaccination Requirements
Visa
Working Conditions
Declaration VAT Fuilfillments
Enrollment Tax Fullfilments
Income Tax on Corporates
Inheritance Tax Law
Limited Liability Company
Remuneration
Travel Risk Compliance
Work Visa
Citizenship
Family Visa
Foreign VAT Refund
Sole Proprietorship
Standards and Norms
Tax Code Foreign Companies
Value Added Tax
Withholding Tax Fullfilments
Administrative Fulfilments
Administrative Fulfilments for Employers
Impatriate Special Tax Regime
Italian Entity without a PE
National VAT Refund
Posting of Workers for Provisions of Services
Registry Tax
Start-Up
Taxes Covered Art 3 OECD
Tourist Visa
Non-Commercial Entity
Passport
Property Tax
Remote Working Abroad
Researchers and Lecturers Special Tax Regime
Resident Art 4 OECD
Study Visa
VAT Direct Identification (EU)
Golden Visa
Permanent Establishment Art 5 OECD
Sole Proprietorship Special Tax Regime
VAT Legal Representative (EXTRA EU)
Company Law
Investors Visa
Business Profits Art 7 OECD
Self Employed Visa
Associated Enterprises Income (Corporate) Art 9 OECD
Dividends Income Art 10 OECD
Interest Incomes Art 11 OECD
Driving Law
Capital Gains Income Art 13 OECD
Independent Personal Services Art 14 OECD Business Profit Professionals
Employement Income Art 15 OECD
Directors Fees Incomes Art 16 OECD
Artistes and SportsMen Art 17 OECD
Education Law
Pensions Incomes Art 18 OECD
Other Incomes Art 21 OECD
Tax-Deductible Expenses
Tax Credits
Health & Safety at Work for Employees
Immigration Law
Labour Law
Landlord and Tenant Law
Legalisation and Notarial Law
National Health Service Law
Social Security for Employees and Self Employed
State pension Law
Tax Law
Uncategorized
Vehicle registration and Roadworthiness Law
Medical Treatment Visa
Identity Card
Tax Code Individuals
Marriage Certificate
Birth Certificate
Civil Status Law
Criminal Record Certificate
Scientific Research Visa
Medical Treatment Visa
Italian Illness Allowance
Declaration of Presence
Stay Permit for Family Members of EU Citizens
Residency Registration
UK Immigration Law
UK Skilled Worker Visa
UK Standard Visitor Visa
Declaration of Value
Foreign Qualifications Recognition
Car registration
Residence Permit
School Enrollment
Risk Maps
Risk Management Protocol
Geopolitical Reports
Housing Suitability Certificate
AIRE Registration
Declaration of Hospitality
Australian Immigration Law
190 Visa Australia
400 Visa Australia
Corporate Tax residence
482 Visa Australia
UK Graduate Visa
UK Senior or Specialist Worker Visa
UK Youth Mobility Visa
UK Service Supplier Visa
UK Expansion Worker Visa
UK Sponsorship License
Irish Immigration Law
ETIAS Application
Risk Assessment
Brazilian Immigration Law
Chinese Immigration Law
Italy-Australia Healthcare Agreement
US Immigration Law
Study-Work Permit Conversion
Long Term Residence Permit
In Quota Work Permit
Habitual Residence Confirmation
Residency Cancellation
Sworn Translations
Global Mobility
Relocation Services
Departure Services
Cost of Living Analysis
Criminal Tax Law
B1 Visa US
REVE registration
Indian Immigration Law
E Visa US
Temporary Agency Workers
Documents to be Legalized
IMU
A1 Certificate
National Requirements
Remote Working Abroad
Citizenship by Residency
Citizenship by Birth
Citizenship by Descent
Citizenship by Marriage
Posting Declaration
Countries
Countries
European Economic Area
Albania
Italy
Algeria
European Union
Andorra
Austria
Antigua and Barbuda
Belgium
Argentina
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Australia
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Dominican Republic
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Guyana
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Japan
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Kosovo
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Ukraine
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United Kingdom
United States
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Vanuatu
Venezuela
Vietnam
Zambia
Islamic Republic of Iran
Islamic Republic of Iran
Worldwide
Iceland
Liechtenstein
Norway
Areas of expertise
Contains – archivio
Tax & Legal Services for Individuals
Tax & Legal Services for Companies
Immigration Services
Atlasposting
Global Mobility Services for Corporates
Free A&P Webinar for Trade Associations
Relocation Services
Citizenship Services
Posting of workers
International Transfers
Structured Business Travel
Hiring and payrol Abroad
Remote Working Abroad
Large Scale Projects
Global Mobility For Individuals
Move as a family member
Move as a Sportman
Move as a pensionner
Move as an employee
Move as a researcher
Move for Citizenship
Move for studying
Self employed
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