Italy - Italian Undertakings for Collective Investment: Overview of the Current Tax Framework and Potential Developments
- L. Banfi; F. Mantegazza
- European Taxation, 2010 (Volume 50), No 8
- 23 July 2010
The authors, in this article, examine the tax framework for Italian undertakings for collective investment, including both mutual funds that invest in transferable securities and real estate investment funds, in light of recently enacted provisions, from both a domestic and international perspective.