Russo, Gianluca
The Italian trust game / by Gianluca Russo and Fabio Gassino .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine the income tax treatment of distributions made by foreign trusts to beneficiaries resident in Italy, as well as when trust contributions should be taxed under the Italian estate and gift tax rules.
FIDEICOMISO
SOCIEDADES EXTRANJERAS
SUCESION
IMPUESTOS
ITALIA
Gassino, Fabio
Tax Notes International 1048-3306v. 98, n. 13, June 29, 2020, p. 1509-1513
The Italian trust game / by Gianluca Russo and Fabio Gassino .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine the income tax treatment of distributions made by foreign trusts to beneficiaries resident in Italy, as well as when trust contributions should be taxed under the Italian estate and gift tax rules.
FIDEICOMISO
SOCIEDADES EXTRANJERAS
SUCESION
IMPUESTOS
ITALIA
Gassino, Fabio
Tax Notes International 1048-3306v. 98, n. 13, June 29, 2020, p. 1509-1513