{"id":8401,"date":"2024-05-03T10:47:56","date_gmt":"2024-05-03T08:47:56","guid":{"rendered":"https:\/\/www.fogliandpartners.com\/maddalena-cecci-on-trusts-e-attivita-fiduciarie-activities-comments-on-recent-case-law-on-the-subject-of-proof-of-trust-interposition-in-the-face-of-the-traceability-of-the-chain-of-control-to-the-set\/"},"modified":"2024-06-15T16:17:06","modified_gmt":"2024-06-15T14:17:06","slug":"maddalena-cecci-on-trusts-e-attivita-fiduciarie-activities-comments-on-recent-case-law-on-the-subject-of-proof-of-trust-interposition-in-the-face-of-the-traceability-of-the-chain-of-control-to-the-set","status":"publish","type":"post","link":"https:\/\/www.fogliandpartners.com\/en\/maddalena-cecci-on-trusts-e-attivita-fiduciarie-activities-comments-on-recent-case-law-on-the-subject-of-proof-of-trust-interposition-in-the-face-of-the-traceability-of-the-chain-of-control-to-the-set\/","title":{"rendered":"Maddalena Cecci on Trusts e Attivit\u00e0 Fiduciarie Activities comments on recent case law on the subject of proof of trust interposition in the face of the traceability of the chain of control to the settlors"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8401\" class=\"elementor elementor-8401 elementor-3245\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-562133d5 e-flex e-con-boxed e-con e-parent\" data-id=\"562133d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-240bc899 elementor-widget elementor-widget-text-editor\" data-id=\"240bc899\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">In the journal Trusts e Attivit\u00e0 Fiduciarie (No. 3\/2023), Maddalena Cecci presents the ruling of the Piedmont CTR that upheld the notices of assessment served on the settlors of two trusts based in Singapore, in order to recover for taxation the higher foreign source income formally owned by these trusts-holders of financial assets in Switzerland and placed at the top of a chain of control ending with Italian companies-to be substantially traced back to the settlors, given the proven interposed nature of the trusts themselves.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>6 June 2023<\/p>\n","protected":false},"author":3,"featured_media":6176,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[],"class_list":["post-8401","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news_foglia-en"],"_links":{"self":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/posts\/8401","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/comments?post=8401"}],"version-history":[{"count":0,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/posts\/8401\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/media?parent=8401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/categories?post=8401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/tags?post=8401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}