The article comments on the new provisions introduced in Italy with regard to the tax residence of collective investment vehicles and on the positions taken by the Italian Revenue Agency in that regard, as well as with regard to the corporate tax exposure for European investment fund managers constituting collective investment vehicles under Italian law
Arginelli, P., Avella, F., News and Clarifications on the Tax Residence of Collective Investment Vehicles and on the Corporate Tax Exposure for European Investment Fund Managers, <<DERIVATIVES & FINANCIAL INSTRUMENTS>>, 2014; (Novembre): 266-272 [http://hdl.handle.net/10807/63392]
News and Clarifications on the Tax Residence of Collective Investment Vehicles and on the Corporate Tax Exposure for European Investment Fund Managers
Arginelli, Paolo;Avella, Francesco
2014
Abstract
The article comments on the new provisions introduced in Italy with regard to the tax residence of collective investment vehicles and on the positions taken by the Italian Revenue Agency in that regard, as well as with regard to the corporate tax exposure for European investment fund managers constituting collective investment vehicles under Italian law
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