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.
The (non-public) response to request no. 956-39/2018: tax regime applicable to cryptocurrencies held by individuals resident in Italy, by Fabrizio Cancelliere and Armando Tardini (Tremonti Romagnoli Piccardi e Associati)
Private Ruling no. 954-127/2017: availability of the notional interest deduction on equity injections in the context of private equity transactions, by Roberto Egori and Toni Marciante (Freshfields Bruckhaus Deringer LLP)
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)