New rules on tax residency: impacts on individuals and companies
The Revenue Agency has recently published Circular No. 20/E/2024, which clarifies the new provisions regarding the tax residence of individuals, companies, and entities following the International Taxation Decree (Legislative Decree No. 209/2023). These changes will come into effect on January 1, 2024, and entail significant modifications in the definition of the concept of “domicile.” ###…

