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.
| Titolo tradotto del contributo | [Autom. eng. transl.] Tax profiles relating to the purchase and possession of works of art |
|---|---|
| Lingua originale | Italian |
| Titolo della pubblicazione ospite | Il diritto dell’arte: La circolazione delle opere d’arte |
| Editor | Gianfranco Negri Clementi |
| Pagine | 233-239 |
| Numero di pagine | 7 |
| Stato di pubblicazione | Pubblicato - 2013 |
Keywords
- fisco opere arte
- italiano