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Białostockie Studia Prawnicze
Volume 26 (2021): Issue 4 (December 2021)
Open Access
Rethinking the Indirect Taxation of Trust in the Reform of the Italian Tax System
Salvatore Antonello Parente
Salvatore Antonello Parente
| Nov 26, 2021
Białostockie Studia Prawnicze
Volume 26 (2021): Issue 4 (December 2021)
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Published Online:
Nov 26, 2021
Page range:
73 - 93
Received:
Aug 20, 2021
Accepted:
Oct 30, 2021
DOI:
https://doi.org/10.15290/bsp.2021.26.04.05
Keywords
indirect taxation
,
pandemic economic crisis
,
renewal of traditional taxation models
,
new taxation of trusts and other destination constraints
© 2021 Salvatore Antonello Parente, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.