Abstract
Abstract Italy is party to seven inheritance/estate tax treaties, concluded with Denmark, France, Greece, Israel, Sweden, the USA and the UK. The treaty with France also covers gift tax. The article describes the ramifications of such treaties in terms of the elimination of double taxation, by either restricting Italian taxation as the State of situs of the assets or dealing with dual residence cases. The article also highlights both the interpretation issues raised by these (old) treaties and the limits of such treaties in eliminating double taxation.
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