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Trusts & Trustees Advance Access originally published online on May 29, 2009
Trusts & Trustees 2009 15(5):359-363; doi:10.1093/tandt/ttp038
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© The Author (2009). Published by Oxford University Press. All rights reserved.

Italy: trusts and foundations as financial vehicles for the newly established ‘AIM Italia’

Avv. Salvatore di Salvatore* and Dott. Niccolò Scardaccione**

*Avv. Salvatore di Salvatore, LL.M., Partner, ACCOMPLY Legal & Tax Counsels Via Andrea Appiani, 220121 Milano, Italy. Tel: +39 02 62 69 53 09; Fax: +39 02 29 00 67 86; Email: sdisalvatore{at}accomply.com; Website: www.accomply.com
**Dott. Niccolò Scardaccione, Associate, ACCOMPLY Legal & Tax Counsels, Via Andrea Appiani, n. 2, 20121, Milano, Italy. Tel: +39 02 62 69 53 09; Fax: +39 02 29 00 67 86; Email: nscardaccione{at}accomply.com; Website: www.accomply.com

This article reviews the recent developments of both trusts and foundations in Italy and introduces the reader to the newly created Alternative Investments Market (‘AIM Italia’) which was introduced at the end of 2008 and is modelled according to the AIM England. A key role in ‘AIM Italia’ is to be played by Special Purpose Acquisition Companies (SPACs) and in this respect the author elaborates the ways in which both trusts and foundations can be involved in buy-out transactions in the securities market, thereby widening and enhancing their traditional roles as estate planning vehicles.


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