| 000 | 01065nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c142450 _d142450 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200826134831.0 | ||
| 007 | ta | ||
| 008 | 200826t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_917617 _aRusso, Gianluca |
|
| 245 | 0 |
_aThe Italian trust game _c by Gianluca Russo and Fabio Gassino |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_944255 _aFIDEICOMISO |
|
| 650 | 4 |
_948469 _aSOCIEDADES EXTRANJERAS |
|
| 650 | 4 |
_948504 _aSUCESION |
|
| 650 | 4 |
_aIMPUESTOS _942622 |
|
| 650 | 4 |
_aITALIA _942888 |
|
| 700 | 1 |
_968199 _aGassino, Fabio |
|
| 773 | 0 |
_9162514 _oOP 138-Bis/2020/98/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 98, n. 13, June 29, 2020, p. 1509-1513 |
|
| 942 | _cART | ||