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Ludovica Lorenzetto

Associate Gatti Pavesi Bianchi Ludovici

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Italy clarifies natural persons’ tax residency qualification under tax treaties

The Italian Supreme Court has ruled that a natural person does not need to be actually subject to individual income tax to receive tax treaty protection, report Paolo Ludovici and Ludovica Lorenzetto of Gatti Pavesi Bianchi Ludovici

Paolo Ludovici, February 22 2024