The New Tax Treatment of EU/EEA Investment Funds between Solved Issues and Persistent Breaches of EU Law

Journal
De Lillo, F.
Italy
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2021 (Volume 23), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article illustrates and critically assesses the new tax rules applicable to EU/EEA resident investment funds introduced by the Italian Budget Law for 2021 to comply with EU law obligations and incentivize foreign private equity investment in Italy.