Italy - News and Clarifications on the Tax Residence of Collective Investment Vehicles and on the Corporate Tax Exposure for European Investment Fund Managers
- P. Arginelli; F. Avella
- Derivatives & Financial Instruments, 2014 (Volume 16), No 6
- 10 November 2014
The authors comment on the new provisions introduced in Italy with regard to the tax residence of collective investment vehicles and on the positions taken by the Italian Revenue Agency in that regard, as well as with regard to the corporate tax exposure for European investment fund managers constituting collective investment vehicles under Italian law.