martes, 13 de junio de 2017

Recent Italian tax developments could affect many funds and companies with operations or investments in Italy

Recent tax news from Italy may affect institutional investors, multinationals with Italian investments or operations, companies willing to invest in Italy, and fund managers and executives. The recent developments include:

  • new provisions on carried interest
  • amendments to the notional interest deduction rules
  • changes to Italy’s ‘white list’
  • new rules on taxation of non-Italian-domiciled individuals ('non-doms')
  • Supreme Court decisions clarifying the concept of ‘physical substance’.
Source & more info: PwC

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