Il saggio descrive le regole sulla residenza fiscale degli sportivi professionisti nel diritto tributario interno ed internazionale, analizzando il possibile impatto della nuova disciplina italiana concernente i ricchi stranieri che trasferiscono la loro residenza fiscale in Italia (flat tax) / The work describes the regime for the tax residence of athletes, in particular professional footballers, in the light of domestic and international tax law. It also analyzes the impact on this regime of the new Italian discipline dedicated to the wealthy foreigners who place their residence in Italy (flat tax)
Italy: Tax Residence of Professional Football Players / Stefano Dorigo; pietro mastellone. - In: GLOBAL SPORTS LAW AND TAXATION REPORTS. - ISSN 2211-0895. - STAMPA. - 8:(2017), pp. 30-34.
Italy: Tax Residence of Professional Football Players
Stefano Dorigo;pietro mastellone
2017
Abstract
Il saggio descrive le regole sulla residenza fiscale degli sportivi professionisti nel diritto tributario interno ed internazionale, analizzando il possibile impatto della nuova disciplina italiana concernente i ricchi stranieri che trasferiscono la loro residenza fiscale in Italia (flat tax) / The work describes the regime for the tax residence of athletes, in particular professional footballers, in the light of domestic and international tax law. It also analyzes the impact on this regime of the new Italian discipline dedicated to the wealthy foreigners who place their residence in Italy (flat tax)
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