Scarioni Angelucci & Partners Tax firm, in an article published by ilSole24Ore entitled “Sono redditi di capitale le somme erogate da trust di paradisi fiscali”, edited by Pierpaolo Angelucci and Paolo Scarioni, analyzes the tax treatment of income distributions from non-resident trust to Italian resident beneficiaries provided for by Article 13 of Law Decree October 26th 2019, n. 124.