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- W1989985529 abstract "The current Italian tax amnesty, also informally known as ‘tax shield’ (scudo fiscale) by virtue of the protection granted to taxpayers who voluntarily disclose or repatriate undeclared foreign assets, has brought about an interesting evolution in the appraisal of trusts for Italian tax purposes. This article examines that evolution." @default.
- W1989985529 created "2016-06-24" @default.
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- W1989985529 date "2010-03-12" @default.
- W1989985529 modified "2023-09-23" @default.
- W1989985529 title "An appraisal of trusts under the Italian tax amnesty" @default.
- W1989985529 doi "https://doi.org/10.1093/tandt/ttq017" @default.
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