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Italy - Recent Legislation on the Tax Regime Applicable to “Carried Interest”

Country:
Italy
Author:
S. Serbini
Issue:
European Taxation, 2019 (Volume 59), No 1
Published:
11 December 2018
This contribution describes article 60 of Law Decree No. 50 of 24 April 2017, which clarifies the regime applicable to “carried interest” compensation granted to managers and/or employees.
 
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