Italian tax changes bring foreing opaque trust distributions into focus by Giovanni Baebagelata and Raul Angelo Papotti
By: Barbagelata, Giovanni
.
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 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 138-Bis/2019/96/1-1 Recent EU state aid judgments offer mixed result | OP 138-Bis/2019/96/11 Tax Notes International | OP 138-Bis/2019/96/11-1 Applying the multilateral instrument's specific activity exemption | OP 138-Bis/2019/96/11-2 Italian tax changes bring foreing opaque trust distributions into focus | OP 138-Bis/2019/96/11-3 How will Brazilian CFCs respond to the TCJA? | OP 138-Bis/2019/96/1-2 U.S. tax review | OP 138-Bis/2019/96/12 Tax Notes International |
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.
Click on an image to view it in the image viewer
There are no comments for this item.