New Italian tax regime for the CIVs industry | Watson Farley & Williams
Law Decree No 225 of 29 December 2010 (the Decree), converted to Law No 10 of 26 February 2011, has drastically changed the Italian tax regime of domestic and Luxembourgish collective investment vehicles (CIVs), other than real estate investment funds. Before the amendments the CIVs were taxable at a rate of 12.5% on the accrued …
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