Recent Legislation on the Tax Regime Applicable to “Carried Interest”

Journal
Serbini, S.
Italy
European Taxation 2019 (Volume 59), No. 1
PriceUSD 45

This contribution describes article 60 of Law Decree No. 50 of 24 April 2017, which clarifies the regime applicable to “carried interest” compensation granted to managers and/or employees.