Profili fiscali relativi all’acquisto e detenzione di opere d’arte

Translated title of the contribution: [Autom. eng. transl.] Tax profiles relating to the purchase and possession of works of art

Guglielmo Maisto

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

The paper covers the Italian tax ramifications related to the purchase and ownership of artworks, with particular regard to income tax ramifications and gift and estate tax ramifications. Tax return ramifications are also covered in respect of cases when artworks are held abroad. Finally, the particular case of artworks owned by trusts is dealt with.
Translated title of the contribution[Autom. eng. transl.] Tax profiles relating to the purchase and possession of works of art
Original languageItalian
Title of host publicationIl diritto dell’arte: La circolazione delle opere d’arte
EditorsGianfranco Negri Clementi
Pages233-239
Number of pages7
Publication statusPublished - 2013

Keywords

  • fisco opere arte
  • italiano

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