Italian undertakings for collective investment: an update on the tax framework

• Autores: Lorenzo Banfi, Francesco Mantegazza
• Localización: European taxation, ISSN 0014-3138, Vol. 51, Nº. 7, 2011, págs. 285-293
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • In this article, the authors provide an update on the tax framework for Italian undertakings for collective investment other than real estate investment funds. This topic, which was described in an article by the authors published in European Taxation 8/2010, has been the subject of recent developments that may be of relevance from both a domestic and international perspective.