Double tax treaties and trust: an italian perspective in light of the new international scenario

Di Angelo Contrino -

Il saggio analizza le principali problematiche fiscali (vecchie e nuove) dei trust nel contesto del diritto internazionale dei trattati, alla luce delle modifiche apportate al modello OCSE dopo i BEPS e delle disposizioni recate dagli strumenti multilaterali, valutando criticamente le possibili soluzioni prospettabili nel nuovo contesto normativo.

The paper will treat in-depth the international tax treatment of trusts, focusing on former old problems, the attempts made to solve them and their current relevance. Thus, the analysis will be conducted regarding both the amendments made to the OECD Model after BEPS and the Multilateral Instrument provisions, assessing their adequacy as solutions to the problems outlined. Lastly, the paper will address the new questions posed by said recent amendments, and it will provide first thoughts on their possible future development.