E-viri
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Saccardo, Nicola
Trusts & trustees, 02/2017, Letnik: 23, Številka: 1Journal Article
Abstract This contribution explains the different income tax regimes that may apply to trusts in Italy. In particular, for Italian tax purposes, trusts can be treated as disregarded, transparent, or opaque. The author comments also on the notion of disregarded trusts in the light of the administrative guidelines and of recent unpublished case law, highlighting the different approaches followed so far by tax officers and first-degree courts.
