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Italy - Implementation of the AIFM Directive in Italy – Overview of the Tax Implications

Country:
Italy
Author:
F. Mantegazza; A. Brambilla
Issue:
European Taxation, 2015 (Volume 55), No 7
Published:
10 June 2015
The authors, in this article, provide an overview of the main tax implications of implementation in Italy of the AIFM Directive (2011/61) for asset managers, investment funds and their foreign investors. Implementation of the AIFM Directive has given the Italian legislator an opportunity to introduce a new category of undertakings for collective investment, defined as Italian fixed capital investment companies (SICAFs).
 
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