La tassazione dei non-dom in Gran Bretagna ritorna alla ribalta. Le nuove norme, già delineate dalla legge di bilancio 2014/2015, son entrate in vigore a partire dal 6 aprile 2015. Regole più pesanti Nel dettaglio, l’imposta di 30mila sterline all’anno rimarrà valida...
Con l’articolo 23 del D.L. 133/2014 è stata introdotta una nuova tipologia contrattuale denominata rent to buy. Tale fattispecie si articola in due fasi: nella prima (rent), si realizza il godimento immediato dell’immobile a fronte del pagamento di un canone; nella...
Italy and Trust. Since 1992, when the Hague Convention was ratified, Italy has been very active on trusts. Several official interpretation and guidelines affecting trusts have been issued by the Italian Inland Revenue (“Agenzia delle Entrate”) since 2007, on both direct (i.e. circular 48/E/2007) and indirect taxation (i.e. circular 3/E/2008).
Belluzzo International Partners is a multidisciplinary, international and independent professional boutique that provides consultancy in the areas of Wealth, Law, Tax, Finance.
This site uses cookies to provide you with best possible user experience. By continuing your navigation, you declare having read our Cookies and Privacy Policy and to authorize the use of cookies on this site
