This section includes national tax rules for private equity and venture capital. In particular, this section contains the interpretative circulars of the Italian Revenue Agency, EU and international taxation, as well as notes on topical issues.
New Guidance Sheds More Light on Italian Carried Interest Tax, by Emidio Cacciapuoti and Davide Massiglia (McDermott Will & Emery Studio Legale Associato)
Direct lending - Tax exemption regime provided for outbound interests related to some medium/long-term loans granted by foreign institutional investors to Italian legal entities. New opportunities for investment funds? By Luca A. Pangrazzi and Matteo Poletti (Fieldfisher)