Italy introduces rules on taxation of trusts
Article Abstract:
The Italian Parliament included a set of rules concerning the taxation of trusts in the Finance Act 2007. These rules, however, do not address, among others, the taxation of the fund sources of a trust. The Italian Tax Administration has not issued a set of guidelines regarding the application of these rules, adding to the confusion.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
The new Italian provision on the fiscal residence of foreign companies - the legislator's haste and Tax Authorities' "distractions."
Article Abstract:
Article 73 of the TUIR (Italian Tax Code) was amended by Articles 35(13) and (14) of Law Decree no. 223/06 on 4 July 2006. These amendments concern the fiscal residence of foreign companies. Taxpayers stand to suffer due to these hastily prepared measures.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
Timing issues related to the changes of the Applicable Treaty Law
Article Abstract:
Discussion on timing of amendments to the Applicable Treaty Law is presented. Provisions of the Vienna Convention on the Law of Treaties are quoted in this context.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Far-reaching changes: the future expansion of personal jurisdiction over foreign defendants under the Federal Rules of Bankruptcy Procedure
- Abstracts: IRS updates escrow rules on early termination restrictions. The standard of review applicable to benefit denials: does the de novo standard apply to review of factual determinations?
- Abstracts: How to save the Doha round: A European perspective. The EU response to the tsunami and the need for a human security approach
- Abstracts: Good governance requirements concerning the participation of interest groups in EU consultations. The constitutional status of the European Central Bank