Italian tax changes bring foreing opaque trust distributions into focus by Giovanni Baebagelata and Raul Angelo Papotti
By: Barbagelata, Giovanni
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Contributor(s): Papotti, Raul Angelo.
Material type: 
ArticlePublisher: 2019Subject(s): SOCIEDADES EXTRANJERAS | FIDEICOMISO | IMPUESTOS | ITALIA
In:
Tax Notes International v. 96, n. 11, December 16, 2019, p. 991-999Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/96/11-2 (Browse shelf) | Available | OP 138-Bis/2019/96/11-2 |
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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.
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