An appraisal of trusts under the Italian tax amnesty

被引：0
|
作者：
Panico, Paolo [1 ,2 ]
机构：
[1] Private Trustees SA, 92 Rue Bonnevoie, L-1260 Luxembourg, Luxembourg
[2] Univ Modena, Int Business, Modena, Italy
来源：
TRUSTS & TRUSTEES | 2010年 / 16卷 / 04期
关键词：
D O I：
10.1093/tandt/ttq017
中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
The current Italian tax amnesty, also informally known as 'tax shield' (scudo fiscale) by virtue of the protection granted to taxpayers who voluntarily disclose or repatriate undeclared foreign assets, has brought about an interesting evolution in the appraisal of trusts for Italian tax purposes. This article examines that evolution.
引用
收藏
页码：247 / 249
页数：3
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