Italy - Tax Aspects of Private Equity Funds in Italy
- F. Di Cesare; A. Vannini
- Derivatives & Financial Instruments, 2018 (Volume 20), No 6
- 8 November 2018
This article provides a brief overview of selected tax considerations applicable to Italian private equity (and venture capital) funds, focusing in particular on taxation applicable to the income realized by such funds and their investors, including non-resident investors. Specific comments with regard to the entitlement of Italian private equity funds to tax treaties are also provided. Further, no Italian VAT issues are dealt with in this article.