G. Maisto. The Taxation Of Trusts In Civil Law Countries – Italy: Aspects of Trust Taxation. European Taxation. August 1998. P. 242. О различиях между общей и цивилистической правовыми системами см.: D. W. M. Waters. The Concept Called «The Trust». Bulletin for International Fiscal Documentation. 1999. № 3. P. 118–119.
