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Italy - Direct Lending by Alternative Investment Funds: The Italian Regulatory and Tax Framework

Country:
Italy
Author:
V. Salvadori di Wiesenhoff; G. Meschia
Issue:
Derivatives & Financial Instruments, 2017 (Volume 19), No 3
Published:
15 June 2017
Italy has a comprehensive set of regulations that allows direct lending by alternative capital providers, which include Italian and EU alternative investment funds. This article outlines the conditions and formalities that these funds must satisfy before engaging in lending transactions in Italy, along with the applicable tax regime.
 
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