Rethinking the Indirect Taxation of Trust in the Reform of the Italian Tax System
Rethinking the Indirect Taxation of Trust in the Reform of the Italian Tax System
Author(s): Salvatore Antonello ParenteSubject(s): Economy, Law, Constitution, Jurisprudence, Law on Economics, Public Finances, Administrative Law
Published by: Temida 2
Keywords: indirect taxation; pandemic economic crisis; renewal of traditional taxation models; new taxation of trusts and other destination constraints
Summary/Abstract: In Italy, among the priorities of the National Recovery and Resilience Plan (PNRR), a strategic position is taken by the tax reform, which is part of the actions to remedy the structural weaknesses of the country’s system and to stimulate economic recovery after the Covid-19 crisis. In this context, in order to design a new tax structure, in terms of economic growth and competitiveness, a legislative rethink of indirect taxation of trusts and other destination constraints is desirable. In fact, the current tax rules of these negotiation models, in addition to giving rise to numerous disputes, often discourage their use in regulating new interests and needs.
Journal: Białostockie Studia Prawnicze
- Issue Year: 4/2021
- Issue No: 26
- Page Range: 73-93
- Page Count: 21
- Language: English