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

Journal
Serbini, S.
Italy
European Taxation 2019 (Volume 59), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.