This article deals with the treatment reserved to the foreign citizen in Italy with respect to the taxation of income, and analyzes how the criteria of residence and citizenship are applied in Italian tax law, taking into account both the influence of EU law on this matter and the problems of social and political integration of migrants.
Lo status tributario dello straniero
MONDINI, ANDREA
2014
Abstract
This article deals with the treatment reserved to the foreign citizen in Italy with respect to the taxation of income, and analyzes how the criteria of residence and citizenship are applied in Italian tax law, taking into account both the influence of EU law on this matter and the problems of social and political integration of migrants.File in questo prodotto:
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