Barbagelata, Giovanni
Italian tax changes bring foreing opaque trust distributions into focus / by Giovanni Baebagelata and Raul Angelo Papotti .-- , 2019
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss a new decree law recently introduced by the Italian legislature that affects the tax treatment of distributions made by foreign nontransparent trusts and similar structures.
SOCIEDADES EXTRANJERAS
FIDEICOMISO
IMPUESTOS
ITALIA
Papotti, Raul Angelo
Tax Notes International 1048-3306 v. 96, n. 11, December 16, 2019, p. 991-999
Italian tax changes bring foreing opaque trust distributions into focus / by Giovanni Baebagelata and Raul Angelo Papotti .-- , 2019
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss a new decree law recently introduced by the Italian legislature that affects the tax treatment of distributions made by foreign nontransparent trusts and similar structures.
SOCIEDADES EXTRANJERAS
FIDEICOMISO
IMPUESTOS
ITALIA
Papotti, Raul Angelo
Tax Notes International 1048-3306 v. 96, n. 11, December 16, 2019, p. 991-999