<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>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 aft er 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, oft en discourage their use in regulating new interests and needs.</p>
</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 aft er 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, oft en discourage their use in regulating new interests and needs.

Rethinking the Indirect Taxation of Trust in the Reform of the Italian Tax System

Białostockie Studia Prawnicze

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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...

Rethinking the Indirect Taxation of Trust in the Reform of the Italian Tax System

Pubblicato online: 26 nov 2021

Pagine: 73 - 93

Ricevuto: 20 ago 2021

Accettato: 30 ott 2021

DOI: https://doi.org/10.15290/bsp.2021.26.04.05

Parole chiave
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.

Rethinking the Indirect Taxation of Trust in the Reform of the Italian Tax System

Pubblicato online: 26 nov 2021

Pagine: 73 - 93

Ricevuto: 20 ago 2021

Accettato: 30 ott 2021

DOI: https://doi.org/10.15290/bsp.2021.26.04.05

Parole chiaveindirect 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.

Parole chiave
indirect taxation, pandemic economic crisis, renewal of traditional taxation models, new taxation of trusts and other destination constraints