Taxation of trusts in Italy: new developments
| Autor: | Belluzzo, Luigi |
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| Zdroj: | Trusts & Trustees; February 2022, Vol. 28 Issue: 1 p15-18, 4p |
| Abstrakt: | In August 2021, the Italian Tax Authorities published a discussion Draft Circular Newsletter on the Taxation of Trusts in Italy: New Developments, to practitioners and institutions. A complete change of interpretation seems to happen about indirect taxation of trusts, following constant Court Decisions in the last couple of years. Further clarification came with regard to direct taxation with particular attention paid to the effect on Italian tax resident beneficiaries. |
| Databáze: | Supplemental Index |
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