Italy - Recent Amendments to the Definition of Alternative Investment Funds and Tax Ramifications for Foreign Investment Vehicles
- S. Zucchetti; R. Petrelli
- Derivatives & Financial Instruments, 2015 (Volume 17), No 1
- 5 February 2015
This article provides an overview of the effects that the decree implementing the AIFM Directive has had on the process of classifying non-Italian investment vehicles and its consequences for the tax treatment of income derived therefrom.