Taxation of Trusts in Italy: Capital Gains on Trust Assets and Transparent Trusts

Journal
Bavila, A.
Italy
Bulletin for International Taxation 2010 (Volume 64), No. 8/9
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article describes the main aspects of the current system for the taxation of trusts in Italy, specifically focusing on the issue of the taxation of capital gains derived from the disposal of trust assets.