{"id":8370,"date":"2024-06-01T12:27:12","date_gmt":"2024-06-01T10:27:12","guid":{"rendered":"https:\/\/www.fogliandpartners.com\/giuliano-foglia-and-marco-masi-comment-in-corriere-tributario-on-the-prospects-of-reforming-domestic-criteria-for-rooting-of-residence-of-individuals\/"},"modified":"2024-06-15T15:02:49","modified_gmt":"2024-06-15T13:02:49","slug":"giuliano-foglia-and-marco-masi-comment-in-corriere-tributario-on-the-prospects-of-reforming-domestic-criteria-for-rooting-of-residence-of-individuals","status":"publish","type":"post","link":"https:\/\/www.fogliandpartners.com\/en\/giuliano-foglia-and-marco-masi-comment-in-corriere-tributario-on-the-prospects-of-reforming-domestic-criteria-for-rooting-of-residence-of-individuals\/","title":{"rendered":"Giuliano Foglia and Marco Masi comment in Corriere Tributario on the prospects of reforming domestic criteria for rooting of residence of individuals"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8370\" class=\"elementor elementor-8370 elementor-4380\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58dfff1 e-flex e-con-boxed e-con e-parent\" data-id=\"58dfff1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-168d08f elementor-widget elementor-widget-text-editor\" data-id=\"168d08f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In Corriere Tributario (no. 10\/2023), Giuliano Foglia and Marco Masi reflect on the prospects of reforming the domestic criteria for determining the residence of individuals, arguing for the need to downsize &#8211; on the one hand &#8211; the weight of the formal criterion of civil registration and recalibrate &#8211; on the other &#8211; the operation of the substantive criterion of domicile, also considering the appropriateness of introducing new institutions into the domestic system, such as the split year, which are better able to meet a reality populated by increasingly mobile and globally connected individuals.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7517e80 e-flex e-con-boxed e-con e-parent\" data-id=\"7517e80\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>29 Setptember 2023<\/p>\n","protected":false},"author":3,"featured_media":6176,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[],"class_list":["post-8370","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news_foglia-en"],"_links":{"self":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/posts\/8370","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/comments?post=8370"}],"version-history":[{"count":0,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/posts\/8370\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/media?parent=8370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/categories?post=8370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/tags?post=8370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}