last week I had the pleasure to address the LL.M Course in International tax law students at the University of Liechtenstein, Vaduz.
I introduced the Italian tax system on the verge of the tax reform, taking shpe this autumn. On the occasion, we have discussed generally of the way to understand the laew, the relationship between the taxpayer and the tax office. ... And much more.
Besides this, in teh last part of my class we have discussed two very recnet rulings by the italian tax office, which involved Familienstiftungen with relevan asstes in Italy and beyond. At the end of the day, most of the debate concerned their (alleged) transparency or not for tax puposes.
So bad I could not discuss the DTC Italy has recently signed (July 12th) and that the Italian MoF refused to share so far. Just sad.