The Resource Inheritance, estate and gift tax treaties - Italy

Inheritance, estate and gift tax treaties - Italy

Label
Inheritance, estate and gift tax treaties - Italy
Title
Inheritance, estate and gift tax treaties - Italy
Creator
Subject
Language
eng
Summary
Italy is party to seven inheritance/estate tax treaties, concluded with Denmark, France, Greece, Israel, Sweden, the USA and the UK. The treaty with France also covers gift tax. This article describes the ramifications of such treaties in terms of the elimination of double taxation, by either restricting Italian taxation as the State of situs of the assets or dealing with dual residence cases. The article also highlights both the interpretation issues raised by these (old) treaties and the limits of such treaties in eliminating double taxation
Citation source
In: Trusts & trustees. - Oxford. - Vol. 26 (2020), no. 1; p. 41-48
http://library.link/vocab/creatorName
Saccardo, N
Geographic coverage
  • Europe
  • European Union
  • North America
  • Middle East
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • inheritance tax treaty
  • inheritance tax
  • gift tax
  • double taxation
  • nationality
  • domicile
  • situs rule
  • double taxation
  • tie-breaker rule
Label
Inheritance, estate and gift tax treaties - Italy
Instantiates
Publication
Label
Inheritance, estate and gift tax treaties - Italy
Publication

Library Locations

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      52.3736660 4.9336932
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