Considerazioni sistematiche sulla rilevanza del trust nei modelli di convenzione internazionale contro le doppie imposizioni

This paper aims to offer general and systematic ideas for a debate on the subjective relevance of trusts in the context of double taxation conventions on estate, inheritance and gifts taxes based on the US and OECD models. Unlike double taxation conventions on income and capital, those on estate, inheritance and gifts are not very widespread. It was only with the 1982 OECD model that the term “person” was introduced into these conventions, borrowing it from the model on income and capital. The conclusions reached indicate that the use of trusts in the context of such conventions does not in itself constitute an obstacle to access to the benefits of the convention. However, for a more detailed analysis, it would be necessary to examine the various types of trusts in order to assess their compatibility with the conventions in view of the legal effects resulting from their use.