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

Lorenzo Banfi, Francesco Mantegazza

• 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.