Italian carried interest tax qualification of multilevel investment schemes by Raul-Angelo Paptti, Gian Gualberto Morgigni and Retjona Kola
By: Papotti, Raul Angelo
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Contributor(s): Morgigni, Gian Gualberto | Kola, Retjona.
Material type: 
ArticleSubject(s): DEVENGO | INTERES | IMPUESTOS | INVERSIONES | ITALIA
In:
Tax Notes International v. 113, n. 10, March 4 2024, p. 1259-1263Summary: This article examines the Italian tax regime for carried interest proceeds and discusses the interpretation provided by the Italian Revenue Agency regarding their application to multilevel investment schemes spanning various jurisdictions.
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This article examines the Italian tax regime for carried interest proceeds and discusses the interpretation provided by the Italian Revenue Agency regarding their application to multilevel investment schemes spanning various jurisdictions.
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