Recent Amendments to the Definition of Alternative Investment Funds and Tax Ramifications for Foreign Investment Vehicles

Type

Journal

Author

Zucchetti, S.; Petrelli, R.

Country

Italy

Published Date

February 5, 2015

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2015 (Volume 17), No. 1

DOI

https://doi.org/10.59403/1wycmb

Document

Go to Tax Research Platform

This article provides an overview of the effects that the decree implementing the AIFM Directive has had on the process of classifying non-Italian investment vehicles and its consequences for the tax treatment of income derived therefrom.

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Recent Amendments to the Definition of Alternative Investment Funds and Tax Ramifications for Foreign Investment Vehicles