{"id":28852,"date":"2024-03-19T12:42:27","date_gmt":"2024-03-19T11:42:27","guid":{"rendered":"https:\/\/www.bacciardipartners.it\/?p=28852"},"modified":"2024-03-29T10:29:41","modified_gmt":"2024-03-29T09:29:41","slug":"international-tax-reform-tax-residence-companies-entities","status":"publish","type":"post","link":"https:\/\/www.bacciardipartners.it\/en\/international-tax-reform-tax-residence-companies-entities\/","title":{"rendered":"INTERNATIONAL TAXATION REFORM: the tax residence of companies and entities"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"alignleft wp-image-28822\" src=\"https:\/\/www.bacciardipartners.it\/src\/uploads\/Newsletter-Testata-News.png\" alt=\"Riforma Fiscalit\u00e0 970x720 - Residenza fiscale di societ\u00e0 e enti\" width=\"365\" height=\"271\" srcset=\"https:\/\/www.bacciardipartners.it\/src\/uploads\/Newsletter-Testata-News.png 970w, https:\/\/www.bacciardipartners.it\/src\/uploads\/Newsletter-Testata-News-768x570.png 768w, https:\/\/www.bacciardipartners.it\/src\/uploads\/Newsletter-Testata-News-480x356.png 480w, https:\/\/www.bacciardipartners.it\/src\/uploads\/Newsletter-Testata-News-560x416.png 560w\" sizes=\"(max-width: 365px) 100vw, 365px\" \/>The Legislative Decree No. 209\/2023 on international taxation has reformed the <strong>criteria for determining the tax residence of companies and entities<\/strong> referred to in paragraph 3 of Article 73 of the Italian Income Tax Consolidation Act (TUIR), with <strong>the aim of ensuring greater legal certainty<\/strong>. Indeed, the updated version of Article 73 provides more <strong>objective criteria<\/strong> for determining tax residence, as:<\/p>\n<ul>\n<li><strong>The registered office<\/strong>, a criterion that remained unchanged compared to the previous version of the regulation.<\/li>\n<li><strong>The place of effective management<\/strong>, understood as the location where the top decisions of the company are made.<\/li>\n<li><strong>The place of main ordinary management<\/strong>, understood as the location where acts of ordinary management relating to the company as a whole are carried out continuously and in a coordinated manner.<\/li>\n<\/ul>\n<p>For the purpose of establishing Italian tax residence, these criteria, which are alternative to each other, must exist in Italian territory for the majority of the tax period.<\/p>\n<p><strong>Our services<\/strong><\/p>\n<p>The <a href=\"https:\/\/www.bacciardipartners.it\/en\/practice-international-taxation\/\"><strong>National and International Taxation Department<\/strong><\/a> of Bacciardi Partners is capable of assisting your company in conducting a <strong>check-up on the governance of foreign subsidiaries or affiliates<\/strong> to avoid them being considered tax residents in Italy, in light of the recent changes regarding the tax residence of companies and entities.<\/p>\n\n<div style=\"display: block !important; margin:0 !important; padding: 0 !important\" id=\"wpp_popup_post_end_element\"><\/div>","protected":false},"excerpt":{"rendered":"<p>The Legislative Decree No. 209\/2023 on international taxation has reformed the criteria for determining the tax residence of companies and entities referred to in paragraph 3 of Article 73 of the Italian Income Tax Consolidation Act (TUIR), with the aim of ensuring greater legal certainty. Indeed, the updated version of Article 73 provides more objective [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":28824,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,153],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>International Taxationt: Tax Residence of Companies and Entities<\/title>\n<meta name=\"description\" content=\"The reform establishes new criteria for the tax residence of companies and entities, aiming for greater legal certainty.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bacciardipartners.it\/en\/international-tax-reform-tax-residence-companies-entities\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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