New legal provisions on trusts in Italy: back to foundations: an italian retrospective |
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| Authors: | di Salvatore Salvatore |
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| Affiliation: | * Avv.Salvatore di Salvatore, LLM. |
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| Abstract: | The article focuses on the enactment of new civil law rulesas well as tax measures in Italy as a consequence of which theauthor expects that high net worth individuals will turn theirattention back to the setting up of foundations instead of trusts,in particular in cases where immovable property is concerned. |
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