Permanent Establishment Risk Exposure of Private Equity Funds and the New Italian Investment Management Exemption: A Quest for Certainty

Journal
Italy
International Transfer Pricing Journal 2023 (Volume 30), No. 4
This article provides a tentative answer to the issue of the interplay between, on the one hand, the private equity funds and the PE concerns and, on the other, the bearing of the new Italian investment management exemption.