Italian Taxation Of Inheritances And Trusts
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Italian Taxation Of Inheritances And Trusts
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Author : Paolo Scarioni
language : en
Publisher: EGEA spa
Release Date : 2013-01-18T00:00:00+01:00
Italian Taxation Of Inheritances And Trusts written by Paolo Scarioni and has been published by EGEA spa this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-18T00:00:00+01:00 with Law categories.
The book outlines in the first part the main aspects of italian inheritance tax legislation and, namely, its territorial scope of application, the issues concerning the taxable estate – such as the valuation of assets, the deductibility of liabilities and the available exemptions – the applicable tax rates and, finally, the essential features of the procedural aspects. The analysis is carried out making a constant reference to the principles stated by the European Court of Justice that, since 2003 with the Barbier case, has been dealing with inheritance tax provisions paying attention to their consistency with the fundamental freedoms guaranteed by the eU treaty. In the second part of the book the analysis is shifted to the “state of the art” of the italian legislation regarding the taxation of trusts, focusing first on the recognition of trusts for income tax purposes and their tax residence and, subsequently, on the tax treatment of the income derived by the trust and of the distributions to the beneficiaries. At last, the application of the inheritance and gift tax is examined.
Estates Taxes And Professional Ethics
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Author : International Academy of Estate and Trust Law. Conference
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2003-01-01
Estates Taxes And Professional Ethics written by International Academy of Estate and Trust Law. Conference and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-01-01 with Law categories.
Part 1. Trusts and taxes Italian style. Introduction: Trusts--some observations from a civil law perspective / Maurizio Lupoi ; Trusts and company law--the Italian experience / Edoardo Andreoli ; Trusts and income taxes in Italy / Guglielmo Maisto ; Analysis of indirect taxation on transfers of trust property in Italy / Paolo Gaeta -- pt. 2. Death and gift taxes, including cross-border issues. Introduction: Overview and comparative reflections / Ian V. Gzell ; Special considerations in US-Canada estate planning / Wolfe D. Goodman ; Inheritance and gift taxes--France / Laurent G. Chambaz ; Death and gift taxes : a view from Switzerland / Richard F.G. Pease ; Death and gift taxes--United States / Erik J. Stapper -- pt. 3. Debate: Should Utopia introduce an inheritance tax? Introduction: To tax or not to tax : that was the debate / Barbara R. Hauser ; Estate tax : an argument in favor of working toward equality, justice and common sense through a system of estate taxation / Joseph Kartiganer and Michael Sedlaczek ; Death taxes : unfair and inefficient / Timothy G. Youdan ; Death taxes for Utopia? : a case in the negative / Jürgen Killius -- pt. 4. Ethical issues in estate planning. Introduction / Bruce S. Ross ; Ethical guidelines for the estates and trusts lawyer : the ACTEC commentaries on the Model Rules of Professional Conduct and notes on ethics 2000 / Bruce S. Ross ; Conflict of interest and professional obligations in estate and trust law : an English perspective / Michael Jacobs ; Conflict of interest and professional obligations in probate actions in Germany / Andreas Frieser ; Rules of conduct for estate planners and ethical issues in estate planning in The Netherlands / Hendrik M. Sasse.
The Italian Trust Game
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Author : G. Russo
language : en
Publisher:
Release Date : 2020
The Italian Trust Game written by G. Russo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
In this article, the authors examine the income tax treatment of distributions made by foreign trusts to beneficiaries resident in Italy, as well as when trust contributions should be taxed under the Italian estate and gift tax rules.
The Private Wealth And Private Client Review
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Author : John Riches (Lawyer)
language : en
Publisher:
Release Date :
The Private Wealth And Private Client Review written by John Riches (Lawyer) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with Money laundering categories.
Taxation Of Crypto Assets
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Author : Niklas Schmidt
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2020-11-27
Taxation Of Crypto Assets written by Niklas Schmidt and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-27 with Law categories.
The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Building Trust In Taxation
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Author : Bruno Peeters
language : en
Publisher:
Release Date : 2017
Building Trust In Taxation written by Bruno Peeters and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Democracy categories.
The contemporary tax landscape is experiencing a legitimacy crisis caused by macro-economic disturbances in the past decade, as well as numerous revelations in the media, such as Swissleaks, Luxleaks, and the Panama Papers. This crisis has resulted in people losing trust in their government and in corporations, thereby becoming more reluctant to give their share of money for redistribution. Written by experts in their field and with an interdisciplinary perspective, Building Trust in Taxation analyzes a topical issue which is integral to the development of society. Why are states or collective institutions not able to generate the sufficient level of trust that would enable them to collect enough revenue? Who or what is responsible for the decline in trust? What are the key factors contributing to the decline in trust? Why do the levels of trust differ between states? Is this strictly a fiscal issue, meaning that we should search for the root of the issue only in the properties of tax systems and the differences between tax systems? Or are there institutional structures and political ideologies which differ from state to state that might be able to explain this difference? Written by experts in their field and with an interdisciplinary perspective Building Trust in Taxation analyses a topical issue which is integral to the development of society. Subject: Tax Law, Legal Theory, Politics]
Trusts And Modern Wealth Management
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Author : Richard C. Nolan
language : en
Publisher: Cambridge University Press
Release Date : 2018-05-31
Trusts And Modern Wealth Management written by Richard C. Nolan and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-05-31 with Law categories.
New essays by leading figures from the judiciary, practicing lawyers and academics illuminating the worlds of trusts and wealth management.
The Eu Succession Regulation
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Author : Alfonso-Luis Calvo Caravaca
language : en
Publisher: Cambridge University Press
Release Date : 2016-10-20
The Eu Succession Regulation written by Alfonso-Luis Calvo Caravaca and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-10-20 with Law categories.
The European Succession Regulation is a landmark in the field of EU private international law. It unifies the conflicts of laws, jurisdiction and recognition of foreign judgments and some other legal instruments in the field of succession and wills. This volume provides an article-by-article commentary on the individual provisions of the Regulation, introduced by an overview of its general framework and underlying principles. As a reference tool for the Regulation, this book is intended to promote a high standard of interpretation and application. With contributions from leading scholars in the field, it uses a comparative approach in its analysis to enrich the academic debate and highlight the problems likely to arise in the practical application of the Regulation.
The Hague Trusts Convention
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Author : Jonathan Harris
language : en
Publisher: Bloomsbury Publishing
Release Date : 2002-05-04
The Hague Trusts Convention written by Jonathan Harris and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-05-04 with Law categories.
Trusts cross borders. When they do,real difficulties may arise. Will the understanding of what a trust is be different in a foreign state? Will the rights, powers and duties of the trustee and settlor be the same? What rights will the beneficiary be able to assert? To what extent will the trust assets be safe from the claims of creditors, forced heirs, or third parties? Which legal system will be applied to the trust? Within what limits? What if the trust needs to be recognised in a state which does not have the institution of the trust in its domestic law? The Hague Trusts Convention, enacted into English law by the Recognition of Trusts Act 1987, seeks to ameliorate the situation by providing harmonised choice of law rules for “trusts created voluntarily and evidenced in writing.” It also provides for the recognition of trusts in Contracting States. Those Contracting States should recognise the trust, even if they do not have the institution in their domestic law. This book is the first published in England to devote itself to a detailed analysis of the Convention. It is aimed at academics and practitioners; at private international lawyers and at trust lawyers. Frequent reference is made to the position in civil law states (especially in the Contracting States of Italy and the Netherlands) and in other trust states, both offshore and onshore. The Hague Trusts Convention deals with the operation of the trust itself. It does not deal with the preliminary steps needed to create a trust. These preliminary matters raise highly complex and uncharted choice of law issues. Detailed discussion of these matters is also provided, and appropriate solutions suggested.
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Italy 2011 Combined Phase 1 Phase 2
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2011-06-07
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Italy 2011 Combined Phase 1 Phase 2 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-06-07 with categories.
This publication reviews the quality of Italy's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.