| 000 | 01110nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141710 _d141710 |
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| 003 | ES-MaIEF | ||
| 005 | 20200205174727.0 | ||
| 007 | ta | ||
| 008 | 200205t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967780 _aBarbagelata, Giovanni |
|
| 245 | 0 |
_aItalian tax changes bring foreing opaque trust distributions into focus _c by Giovanni Baebagelata and Raul Angelo Papotti |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_948469 _aSOCIEDADES EXTRANJERAS |
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| 650 | 4 |
_944255 _aFIDEICOMISO |
|
| 650 | 4 |
_943410 _aIMPUESTOS |
|
| 650 | 4 |
_967061 _aITALIA |
|
| 700 | 1 |
_948769 _aPapotti, Raul Angelo |
|
| 773 | 0 |
_9161698 _oOP 138-Bis/2019/96/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 96, n. 11, December 16, 2019, p. 991-999 |
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| 942 | _cART | ||