Tag: Fictitious Residence

Tax spotlight: Italy — The risks of ‘Fictitious Residence’ for overseas Italian enterprises and individuals

Last month Horizons set out on an important roadshow in China. Working in cooperation with the China-Italy Chamber of Commerce, the objective of the roadshow was to address the issue of relocation abroad of the residence of an Italian legal entity and natural person – otherwise called the “fictitious residence” – and the fiscal and…

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