Article: Draft Circular Sheds Light on Tax Ramifications of Italian Taxation of Trusts

Alberto Trainotti (Independent) recently published, Draft Circular Sheds Light on Tax Ramifications of Italian Taxation of Trusts, 2024. Provided below is an Abstract:

This note examines the tax treatment of trusts in Italy in light of a draft Circular of the Italian tax authorities, published in August 2021, on Italian tax provisions related to trusts.