Tax residence of companies: interaction between the new domestic rules and the international framework
Tanini, Emanuele (A.A. 2024/2025) Tax residence of companies: interaction between the new domestic rules and the international framework. Tesi di Laurea in International and European taxation, Luiss Guido Carli, relatore Andrea Silvestri, pp. 99. [Single Cycle Master's Degree Thesis]
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Abstract/Index
Tax residence of companies in Italy. Legal definition and traditional framework: article 73 of the TUIR (Testo unico delle imposte sui redditi). Relevant criteria. The new rules. Critical issues and compatibility with international law. Tax residence of companies in the international framework. Introductory remarks: notion of “residence” in international tax law and lack of harmonization in EU law. Tax residence of companies under OECD model convention and commentary. Comparative approaches to tax residence of companies. United Kingdom. United States. France.
References
Bibliografia: pp. 89-99.
| Thesis Type: | Single Cycle Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Single Cycle Master's Degree Programs > Single Cycle Master's Degree Program in Law (LMG-01) |
| Chair: | International and European taxation |
| Thesis Supervisor: | Silvestri, Andrea |
| Thesis Co-Supervisor: | Rasi, Federico |
| Academic Year: | 2024/2025 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 14 May 2026 16:01 |
| Last Modified: | 14 May 2026 16:01 |
| URI: | https://tesi.luiss.it/id/eprint/45766 |
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