Issues of Interpretation Regarding Inheritance and Gift Tax in an International Context

Journal
Author
Saccardo, N.
Country
Italy
Published Date
Issue
Bulletin for International Taxation 2010 (Volume 64), No. 8/9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author examines issues that are relevant to the levying of inheritance and gift tax in Italy, particularly the operation of exemptions in an international context and the territorial scope of gift tax.