An individual’s tax residence is a key factor for the application of income taxes in various jurisdictions. In a context of increasing global mobility and post-Covid-19 digital nomadism, the accurate determination of the tax residence of individuals becomes increasingly important, especially as jurisdictions compete to attract individuals with high-net-worth.

But how does one deal with the challenge of establishing whether an individual is considered a tax resident in a particular jurisdiction?

An article by Barbara Emma Pizzoni and Linda Favi, published by IBA Taxes Committee, examines the recent efforts made in Italy to overcome challenges related to determining the tax residence of individuals. These efforts have been implemented by revising the definition of tax residence contained in Article 2 of the TUIR.
The full article is available here.