Tax Residency in Italy

tax residency in italy: come funziona la residenza fiscale in italia

A guide on tax residency in Italy: how it is determined, what the subsequent obligations are and the main changes for 2024.

Legal value of OECD Commentary and lack of international tax residence conflict

The OECD Commentary to the Convention Model on Double Taxation has no regulatory value, being only a direct recommendation addressed to the member countries. According to this principle, already stated by the Supreme Court in its ruling N.6242 of 2020, the Court rejected the appeal of a taxpayer, who sought the application of the OECD […]

Apostille of Italian Documents

learn the definition of apostille, the apostille stamp, difference with standard legalization and how to apply for apostille in italy

How it works: definition, documents that require it, States that use this type of stamp and comparisons with standard legalization process.