Residence of Individuals Under Italian, International and EU Laws
/Under Italian legislation, the tax residence of individuals is regulated by Article 2 of the TUIR (i.e., Italian Income Tax Code, hereinafter "TUIR"), which refers, in particular, to two key aspects:
1. A basis for acknowledgment of tax residence in Italy (Article 2, paragraph 2 of the TUIR);
2. A presumption of residence in Italy for individuals having transferred their residence in so-called "tax havens" (Article 2, paragraph 2-bis of the TUIR).
