Foreign Investment Funds: Change in Tax Regime for Dividends and Capital Gains

Journal
Orlandoni, O.; Moramarco, G.
Italy
European Taxation 2021 (Volume 61), No. 5
Format/Price
JournalUSD 45

The present article aims to analyse the impact of the 2021 legislative changes concerning the taxation regime for dividends and capital gains applicable to foreign undertakings for collective investment (UCIs) on structures frequently used by private equity funds that involve EU holding companies.