[znpy]

Italy, being Italian, not being fiscally resident somewhere else for more than six months.

Esterovestizione is the specific term for that kind of fiscal crime.

[Luc]

Esterovestizione = "The fictitious location abroad of the residence of a person who lives or works in Italy, in order to enjoy a more advantageous tax regime."

Yes, that is fraud. But one can do it legally by not lying about ones residence and paying taxes locally. It's complicated, so accountants will love you, but it's not illegal as far as I know.