000 01152nab a2200265 c 4500
003 ES-MaIEF
005 20190528134655.0
007 ta
008 190528t2019 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _948769
_aPapotti, Raul Angelo
245 0 _aItaly's attractive new tax regime for wealthy pensioners
_c by Raul - Angelo Papotti and Lorenzo Ferro
260 _c2019
500 _aDisponible tambiƩn en formato electronico en la Biblioteca del IEF.
500 _aResumen.
520 _aIn this article, the authors examine a new tax regime that Italy is offering to individuals with foreign pensions who move their tax residence to Southern Italy, and they compare this regime with the high-net-worth individual tax regime that took effect in 2017.
650 4 _948000
_aPENSIONES
650 4 _948268
_aRENTAS EXTRANJERAS
650 4 _948282
_aRESIDENCIA FISCAL
650 4 _947518
_aITALIA
700 1 _966053
_aFerro, Lorenzo
773 0 _9160393
_oOP 138-Bis/2019/94/5
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 94, n. 5, April 29, 2019, p. 443-446
942 _cART
999 _c140669
_d140669