| 000 | 01080nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c149383 _d149383 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240516141145.0 | ||
| 007 | ta | ||
| 008 | 240516t2024 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_948769 _aPapotti, Raul Angelo |
||
| 245 | 0 |
_aItalian carried interest tax qualification of multilevel investment schemes _c by Raul-Angelo Paptti, Gian Gualberto Morgigni and Retjona Kola |
|
| 520 | _aThis 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. | ||
| 650 | 4 |
_aDEVENGO _942654 |
|
| 650 | 4 |
_aINTERES _947502 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aINVERSIONES _947531 |
|
| 650 | 4 |
_aITALIA _947518 |
|
| 700 | 1 |
_970453 _aMorgigni, Gian Gualberto |
|
| 700 | 1 |
_971724 _aKola, Retjona |
|
| 773 | 0 |
_9171581 _oOP 138-Bis/2024/113/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 113, n. 10, March 4 2024, p. 1259-1263 |
|
| 942 | _cART | ||