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Italy - Recent Amendments to the Definition of Alternative Investment Funds and Tax Ramifications for Foreign Investment Vehicles

Country:
Italy
Author:
S. Zucchetti; R. Petrelli
Issue:
Derivatives & Financial Instruments, 2015 (Volume 17), No 1
Published:
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.
 
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