Titolo

Fiscalità & Commercio Internazionale - n. 7, Luglio 2014. Luigi Belluzzo. La potestà impositiva di uno Stato trae fondamento e pretesa qualora i redditi siano generati sul proprio territorio da un...

Italy and Trust. Since 1992, when the Hague Convention was ratified, Italy has been very active on trusts.  Several official interpretation and guidelines affecting trusts have been issued by the Italian Inland Revenue (“Agenzia delle Entrate”) since 2007, on both direct (i.e. circular 48/E/2007) and indirect taxation (i.e. circular 3/E/2008).