In this contribution, the borderline between optimization of the fiscal burden and abusive planning are analyzed from the Italian perspective
Maisto, G., The Borderline between Optimal and Abusive Planning – an Italian Perspective, in Atherton, R. F. (ed.), Papers of the International Academy of Estate and Trust Law 2000, kluwer law international, The Hague 2001: 167- 176 [http://hdl.handle.net/10807/23529]
The Borderline between Optimal and Abusive Planning – an Italian Perspective
Maisto, Guglielmo
2001
Abstract
In this contribution, the borderline between optimization of the fiscal burden and abusive planning are analyzed from the Italian perspective
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