Gen 24 2014
Nuovi obblighi RW per Trustees e/o Beneficiari in relazione a soggetti italiani
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).