The Italian trust game by Gianluca Russo and Fabio Gassino
By: Russo, Gianluca
.
Contributor(s): Gassino, Fabio.
Material type: 
ArticlePublisher: 2020Subject(s): FIDEICOMISO | SOCIEDADES EXTRANJERAS | SUCESION | IMPUESTOS | ITALIA
In:
Tax Notes International v. 98, n. 13, June 29, 2020, p. 1509-1513Summary: 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.
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|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/98/13-5 (Browse shelf) | Available | OP 138-Bis/2020/98/13-5 |
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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.
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