Direct Lending by Alternative Investment Funds: The Italian Regulatory and Tax Framework

Type

Journal

Author

Salvadori di Wiesenhoff, V.; Meschia, G.

Country

Italy

Published Date

June 15, 2017

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2017 (Volume 19), No. 3

DOI

https://doi.org/10.59403/28abwwz

Document

Go to Tax Research Platform

Italy has a comprehensive set of regulations that allows direct lending by alternative capital providers, which include Italian and EU alternative investment funds. This article outlines the conditions and formalities that these funds must satisfy before engaging in lending transactions in Italy, along with the applicable tax regime.

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Direct Lending by Alternative Investment Funds: The Italian Regulatory and Tax Framework