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

Journal
Saccardo, N.
Italy
Bulletin for International Taxation 2010 (Volume 64), No. 8/9
PriceUSD 45

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.