Protecting disabled people, a new trust application

Enzo Mignarri
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Enzo Mignarri: Università di Siena

BANCARIA, 2016, vol. 10, 52-59

Abstract: The Italian Parliament recently passed new legislation for the protection of disabled people, filling a gap in the Italian jurisdiction and borrowing the concept of Trust from the Common Law. The new legislation also endows these new arrangements with substantial tax benefits

JEL-codes: D63 H24 J14 K34 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ban:bancar:v:10:y:2016:m:october:p:52-59

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