blog.charlesrussellspeechlys.com/post/102hzqd/new-italian-guidelines-on-taxation-of-trusts
www.ey.com/en_gl/tax-alerts/italian-tax-authority-publishes-guidance-on-taxation-of-trusts-i
www.agenziaentrate.gov.it/portale/documents/20143/4723049/Circolare+Trust+n.+34+derl+20+ottobre+2022.pdf/
www.charlesrussellspeechlys.com/en/news-and-insights/insights/private-wealth/2022/new-italian-administrative-guidelines-on-taxation-of-trusts/